1. travel
2. transports
3. air travel
4. airports

Manual on the Control and
Examination of Baggage
Enquiries
concerning this
Instruction:
Avellino Nevin, Import and Export Policy Unit
e-mail: [email protected] or VPN 63219
Eoghan Ryan Import and Export Policy Unit.
e-mail: [email protected] or VPN: 63262
Updated December 2013
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SECTION 1: INTRODUCTION.......................................................................................................7
1.1 INTRODUCTION .............................................................................................................................7
1.2 DOUBTS OR DIFFICULTIES .............................................................................................................7
SECTION 2: LAW AND REGULATIONS.....................................................................................8
2.1 LAW .............................................................................................................................................8
2.2 GENERAL EFFECT OF THE EU RULES.............................................................................................8
2.3 NATIONAL LEGISLATION ..............................................................................................................8
2.4 CONCLUSION ................................................................................................................................8
SECTION 3: DEFINITIONS ..........................................................................................................10
SECTION 4: ROLE OF CUSTOMS AND DEALINGS WITH PUBLIC ..................................12
4.1 GENERAL ...................................................................................................................................12
4.2 RELATIONS WITH PORT/AIRPORT OFFICIALS AND OTHERS...........................................................12
4.3 DEALING WITH TRAVELLERS ......................................................................................................12
4.4 CUSTOMER SERVICE CHARTER ..................................................................................................13
4.5 STATEMENT OF PRACTICE SP-GEN/1/94 (REVISED FEBRUARY 2006) .......................................13
4.6 OMBUDSMAN .............................................................................................................................13
4.7 FREEDOM OF INFORMATION .......................................................................................................13
4.8 APPEAL PROCEDURE IN RELATION TO CUSTOMS AND EXCISE MATTERS .....................................14
4.9 PUBLIC INFORMATION ................................................................................................................15
SECTION 5: AUTHORISATION OF OFFICERS ......................................................................16
5.1 LAW ...........................................................................................................................................16
5.2 AUTHORISATION ........................................................................................................................16
5.2.1 Application..........................................................................................................................16
5.2.2 Custody of identity Card.....................................................................................................16
5.3 RESPONSIBILITIES OF OFFICERS .................................................................................................17
SECTION 6: HEALTH AND SAFETY .........................................................................................18
6.1 GENERAL ...................................................................................................................................18
6.2 SAFETY POLICY ..........................................................................................................................18
6.3 PORT AND AIRPORT SECURITY ....................................................................................................18
6.4 RAMP, MARSHALLING, OTHER SPECIAL AREAS AT AIRPORTS AND SEAPORTS ..............................18
6.5 PRESENTATION OF BAGGAGE FOR EXAMINATION .......................................................................19
6.6 OPERATION AND USE OF EQUIPMENT ..........................................................................................19
6.6.1 Test kits ...............................................................................................................................19
6.6.2 X-Ray machine....................................................................................................................19
6.7 RESPONSIBILITIES OF LOCAL MANAGERS ....................................................................................19
SECTION 7: THIRD COUNTRY TRAVELLER ARRIVALS...................................................20
7.1 GENERAL ...................................................................................................................................20
7.2 LAW ...........................................................................................................................................20
7.3 TRAVELLERS ARRIVING BY AIR DIRECT FROM A THIRD COUNTRY ...............................................20
7.4 TRAVELLERS ARRIVING ON THIRD COUNTRY FLIGHTS WHICH STOP OVER AT ANOTHER
COMMUNITY AIRPORT ...........................................................................................................20
7.5 TRAVELLERS ARRIVING ON A THIRD COUNTRY FLIGHT WHO TRANSFER TO AN INTRACOMMUNITY FLIGHT (I.E. TRANSFER TRAVELLERS)..............................................................21
7.6 TRAVELLERS ARRIVING FROM NON-FISCAL TERRITORIES OF THE COMMUNITY ..........................21
7.7 TOURIST OR BUSINESS AIRCRAFT (THIRD COUNTRY FLIGHTS).....................................................22
7.8 TRAVELLERS ARRIVING BY SEA DIRECT FROM A THIRD COUNTRY ..............................................22
7.9 AIRCRAFT CREW ALLOWANCES .................................................................................................22
7.10 NON NATIONALS SUSPECTED OF ENTERING THE STATE IRREGULARLY .....................................22
SECTION 8: INTRA-COMMUNITY TRAVELLER ARRIVALS ............................................24
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8.1 REVENUE INTERVENTION ON THE MOVEMENT OF INTRA-COMMUNITY TRAVELLERS..................24
8.1.1 QUANTITATIVE LIMITS IN RESPECT OF CIGARETTES FROM BULGARIA, CROATIA, HUNGARY,
LATVIA, LITHUANIA AND ROMANIA FROM 1 JANUARY 2014 ................................................24
8.2 REASONS FOR INTERVENTION .....................................................................................................25
8.3 TRAVELLERS ARRIVING ON INTRA-COMMUNITY FLIGHTS ..........................................................25
8.4 TRANSFER TRAVELLERS .............................................................................................................26
8.5 TRAVELLERS BOARDING FLIGHTS ARRIVING FROM NON-COMMUNITY AIRPORTS AND
CONTINUING TO ANOTHER COMMUNITY AIRPORT .................................................................26
8.6 TRAVELLERS ARRIVING ON THIRD COUNTRY FLIGHTS WHICH STOP OVER AT ANOTHER
COMMUNITY AIRPORT ...........................................................................................................26
8.7 TOURIST OR BUSINESS AIRCRAFT (INTRA-COMMUNITY).............................................................27
8.8 LANDING PLACES WITHOUT A PERMANENT REVENUE PRESENCE ................................................27
8.9 TRAVELLERS ARRIVING FROM OTHER EU COUNTRIES WHO ARRIVE IN THE STATE BY SEA .........27
SECTION 9: OUTWARD BAGGAGE..........................................................................................28
9.1 LAW ...........................................................................................................................................28
9.2 TRAVELLERS DEPARTING FOR A THIRD COUNTRY BY AIR ...........................................................28
9.3 TRAVELLERS ON A FLIGHT WHICH STOPS OVER AT A COMMUNITY AIRPORT EN ROUTE TO A THIRD
COUNTRY ..............................................................................................................................28
9.4 TOURIST OR BUSINESS AIRCRAFT................................................................................................28
9.5 TRAVELLERS DEPARTING FOR OTHER EU COUNTRIES BY AIR .....................................................29
9.6 TRAVELLERS DEPARTING FOR A THIRD COUNTRY BY SEA ...........................................................29
9.7 TRAVELLERS DEPARTING FOR OTHER EU COUNTRIES BY SEA ....................................................29
9.8 EXAMINATION OF BAGGAGE .......................................................................................................29
9.9 ARTICLES EXPORTED WITH THE INTENTION OF BEING RE-IMPORTED ..........................................30
9.10 VAT RETAIL EXPORT SCHEME ................................................................................................30
9.10.1 General .............................................................................................................................30
9.10.2 Role of Customs ................................................................................................................31
SECTION 10: VISITING CRUISE LINERS AND PLEASURE CRAFT .................................32
10.1 VISITING CRUISE LINERS FROM THIRD COUNTRIES ....................................................................32
10.2 MAINTENANCE OF RECORDS .....................................................................................................32
10.3 PLEASURE CRAFT .....................................................................................................................33
SECTION 11: LICENSED AERODROMES ................................................................................34
11.1 CUSTOMS FACILITIES AT CERTAIN LICENSED AERODROMES .....................................................34
11.2 ROLE OF ENFORCEMENT STAFF ................................................................................................34
SECTION 12: BAGGAGE CATEGORY TYPES ........................................................................35
12.1 GOODS FOR DIPLOMATIC AND CONSULAR REPRESENTATIVES AND OTHER PERSONS ENTITLED TO
DIPLOMATIC STATUS TREATMENT..........................................................................................35
12.2 ACCOMPANIED BAGGAGE ........................................................................................................36
12.3 UNACCOMPANIED BAGGAGE....................................................................................................36
12.4 MISHANDLED BAGGAGE ..........................................................................................................37
12.5 UNCLAIMED BAGGAGE ............................................................................................................37
12.5.1 General .............................................................................................................................37
12.5.2 Security .............................................................................................................................37
12.6 MERCHANDISE IN BAGGAGE (MIB) .........................................................................................38
12.6.1 General .............................................................................................................................38
12.6.2 MIB Register.....................................................................................................................38
12.6.3 Goods for release into free circulation.............................................................................38
12.6.4 Temporary Imports ...........................................................................................................39
12.6.5 ATA Carnets......................................................................................................................39
SECTION 13: TICKETING AND BAGGAGE TAGS.................................................................40
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SECTION 14: CONTROL, SELECTION AND EXAMINATION.............................................41
14.1 CONTROL OF BAGGAGE ............................................................................................................41
14.1.1 Control..............................................................................................................................41
14.1.2 Law ...................................................................................................................................41
14.1.3 Presentation of baggage to Customs ................................................................................41
14.1.4 Opening of baggage..........................................................................................................41
14.1.5 SAD declaration not required...........................................................................................42
14.2 ORAL DECLARATION AND DECLARATION IN WRITING REQUIREMENT FOR THIRD COUNTRY
IMPORTS ................................................................................................................................42
14.2.1 Oral declaration ...............................................................................................................42
14.2.2 Declaration in Writing......................................................................................................43
14.3 SELECTION AND EXAMINATION ................................................................................................43
14.4 CO-OPERATION WITH THE GARDA SÍOCHÁNA ..........................................................................43
SECTION 15: SEARCH OF PERSON ..........................................................................................45
15.1 GENERAL .................................................................................................................................45
15.2 LAW .........................................................................................................................................45
15.3 PROCEDURE FOR SEARCH OF PERSON IN DRUGS CASES .............................................................45
15.4 PROCEDURE FOR SEARCH OF PERSON IN NON-DRUGS CASES .....................................................45
15.5 PERMISSION TO SEARCH ...........................................................................................................46
15.6 PLACE IN WHICH SEARCH IS TO BE CONDUCTED ........................................................................46
15.7 TYPES OF SEARCHES .................................................................................................................46
15.8 WHEN TO SEARCH A PERSON ....................................................................................................46
15.9 “MEETERS AND GREETERS” .....................................................................................................47
15.10 RECORD OF SEARCH ...............................................................................................................47
15.11 TRAINING ...............................................................................................................................47
SECTION 16: EXIT CHANNELS FOR TRAVELLERS ARRIVING ......................................48
16.1 COMMUNITY LEGISLATION .......................................................................................................48
16.2 NATIONAL LEGISLATION ..........................................................................................................48
16.3 TRAVELLERS ARRIVING ............................................................................................................49
16.4 EXIT CHANNELS .......................................................................................................................49
16.4.1 Green Channel..................................................................................................................50
16.4.2 Red Channel......................................................................................................................50
16.4.3 Blue Channel ....................................................................................................................50
16.4.4 Ports and airports not operating a Green/Red Channel system.......................................50
SECTION 17: PROHIBITIONS AND RESTRICTIONS ............................................................52
17.1 GENERAL .................................................................................................................................52
17.2 CATEGORIES OF PROHIBITED/RESTRICTED GOODS ....................................................................52
17.3 ENFORCEMENT .........................................................................................................................52
SECTION 18: DETENTIONS AND SEIZURES ..........................................................................54
18.1 GENERAL .................................................................................................................................54
18.2 LAW .........................................................................................................................................54
18.3 DETENTIONS.............................................................................................................................54
18.3.1 General .............................................................................................................................54
18.3.2 Receipt for detained goods ...............................................................................................55
18.3.3 Other detentions................................................................................................................55
18.3.4 Recording and custody of detentions ................................................................................55
18.4 SEIZURES..................................................................................................................................55
18.4.1 General .............................................................................................................................55
18.4.2 Notice of seizure ...............................................................................................................56
18.4.3 Recording and custody of seizures ...................................................................................56
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18.5 SEIZURES OF CASH....................................................................................................................56
18.5.1 Community Rules ..............................................................................................................57
18.5.2 National Rules ..................................................................................................................57
18.6 SEIZURE RETURNS ....................................................................................................................58
18.7 LOCAL RELEASE OF SEIZURES ...................................................................................................58
18.8 DISPOSAL OF SEIZURES .............................................................................................................58
18.9 MINOR SEIZURES AND DETENTIONS ..........................................................................................58
18.9.1 General .............................................................................................................................59
18.9.2 Disposal of minor seizures and detentions .......................................................................59
18.10 GREEN CHANNEL SEIZURES OF SPIRITS, WINE AND TOBACCO PRODUCTS OF A NONCOMMERCIAL NATURE ...........................................................................................................59
18.11 OTHER SEIZURES ....................................................................................................................59
SECTION 19: COLLECTION, ASSESSMENT AND RECEIPT OF DUTY...........................60
19.1 COLLECTION OF DUTIES AND VAT...........................................................................................60
19.2 ASSESSMENT OF DUTY..............................................................................................................60
19.2.1 Customs duty.....................................................................................................................60
19.2.2 Preferential rates of duty ..................................................................................................62
19.2.3 Excise duty ........................................................................................................................62
19.2.4 VAT ...................................................................................................................................62
19.3 ACCOUNTING PROCEDURE – ENTRY TO AEP SYSTEM ..............................................................62
19.4 VALUATION FOR CUSTOMS PURPOSES ......................................................................................63
19.4.1 General .............................................................................................................................63
19.4.2 Value for charge of duty ...................................................................................................63
19.4.3 Value for VAT ...................................................................................................................63
19.4.4 Documentary evidence of value........................................................................................63
19.4.5 Estimated value.................................................................................................................64
19.5 GENERAL RECEIPT BOOK C&E. NO. 305 ..................................................................................64
19.5.1 General .............................................................................................................................64
19.5.2 Requisition of receipt books..............................................................................................64
19.5.3 Procedures applying to the use of receipt books ..............................................................65
19.5.4 Custody of receipt books...................................................................................................65
19.5.5 Errors/mistakes on receipts ..............................................................................................65
19.5.6 Lost/misplaced receipt books............................................................................................65
19.5.7 Disposal of receipt books..................................................................................................65
APPENDIX 1: AMOUNTS OF EXCISE DUTY AND VAT1 TO BE CHARGED ON
IMPORTED SPIRITS IN PASSENGERS BAGGAGE AS FROM 15/10/2013 WHERE THE
CUSTOMS OFFICER IS NOT SATISFIED WITH THE EVIDENCE OF VALUE
PRESENTED. ...................................................................................................................................67
APPENDIX 2: AMOUNTS OF CUSTOMS DUTIES AND VAT TO BE CHARGED ON
IMPORTED TOBACCO PRODUCTS IN PASSENGERS BAGGAGE AS FROM 15/10/2013
WHERE THE CUSTOMS OFFICER IS NOT SATISFIED WITH THE EVIDENCE OF
VALUE PRESENTED. ....................................................................................................................68
APPENDIX 3: DUTY FREE ALLOWANCES AS OF 01/01/2010 .............................................69
APPENDIX 3A: GOODS BOUGHT DUTY/TAX-PAID IN OTHER EU COUNTRIES.........70
APPENDIX 4: AIRCRAFT CREW ALLOWANCES..................................................................71
APPENDIX 5: PREFERENCES.....................................................................................................72
APPENDIX 6: BAGGAGE TAGS SPECIMENS .........................................................................73
APPENDIX 7: PUBLIC NOTICES................................................................................................75
1
There is no Customs Duty payable on Imported Spirits
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APPENDIX 8: NATIONAL LEGISLATION ...............................................................................77
APPENDIX 9: LIST OF AERODROME LICENSEES ...............................................................80
APPENDIX 10: EXTRACTS FROM GENERAL ORDERS.......................................................85
APPENDIX 11: DECLARATION FOR MISHANDLED OR DELAYED BAGGAGE ...........88
DECLARATION FOR MISHANDLED OR DELAYED BAGGAGE .......................................88
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SECTION 1: INTRODUCTION.
1.1
Introduction
These Instructions update and revise the General Instructions relating to the Examination of
Travellers’ Baggage and reflect:

Community legislation relating to the control of travellers and their baggage entering or
leaving the EU;

National legislation relating to the laws which empower Customs to enforce Community
legislation and seize goods, particularly those goods which are prohibited or restricted;

the development of risk analysis methods through the use of information technology to enable
staff to focus on high risk areas and make checks more effective; and

procedures and administrative controls for travellers on entering or leaving the State.
These Instructions, as well as including all legislative provisions concerned, also reflect Revenue
policy in the areas of customer service, health, safety and administrative controls.
1.2
Doubts or difficulties
Any cases of doubt or difficulty in relation to these Instructions should be referred to Local
Management in the first instance. Difficulties relating to specific procedural matters which cannot
be resolved in this manner should be reported to Import and Export Policy Unit, Customs Division,
which may be contacted by telephone at 067 – 63219/63262 by fax at 067 – 63405 or via email @
[email protected] or [email protected]
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SECTION 2: LAW AND REGULATIONS
2.1
Law
The legislation governing the control of baggage of persons arriving in or departing from the
Community is contained in:

Article 41 of Council Regulation (EEC) No. 2913/92 (The Community Customs Code); and

Articles 190 to 197, 225, 226 and 230 to 234 of Commission Regulation (EEC) No. 2454/93
(Customs Code Implementing Provisions).
Community rules concerning the elimination of controls and formalities applicable to cabin and
hold baggage of persons taking an intra-Community flight and the baggage of persons making an
intra-Community sea crossing are contained in Article 1 of Council Regulation (EEC) No. 3925/91.
2.2
General effect of the EU rules
The general effect of the above mentioned rules is:
(a)
to lay down the circumstances in which controls should take place on the baggage of persons
arriving in the Community from third countries; and
(b)
to eliminate systematic controls on the baggage of intra-Community travellers except for
selective checks carried out in connection with import/export prohibitions or restrictions or
where an offence involving excisable products is suspected.
2.3
National legislation
The main national legislative provisions applying to the control and examination of travellers and
their baggage arriving in the State (including detention, seizure of goods and search of person) are
set out in Appendix 8.
2.4
Conclusion
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The list of Acts and Regulations outlined in Appendix 8 is not exhaustive. The summaries provided
should not be taken as a legal interpretation and are for general guidance only. Officers should
become familiar with the full text of the legislation they are operating under. Hyperlinks to the
relevant legislation have been provided but in cases of some older Acts the Revenue Library
Service will be able to provide copies of the legislation to staff. They can be contacted at DDI (01)
6742030, or DDI (01) 6742056.
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
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SECTION 3: DEFINITIONS
For the purposes of these Instructions the following definitions apply:
“Community airport” means any airport situated in the customs territory of the Community.
(Article 190 (a) of the Code Implementing Provisions refers).
“International Community airport” means any Community airport which, having been so
authorised by the competent authorities, is approved for air traffic with third countries.
(Article 190 (b) of the Code Implementing Provisions refers).
In Ireland Dublin, Cork and Shannon are International Community airports and a complete list for
EU Member States can be found in the Civil Aviation Manual.
“The 1964 and 1967 Regulations, as amended” means the Customs and Excise (Aircraft)
Regulations, 1964, as amended by the Customs and Excise (Aircraft) (Amendment) Regulations,
1967, as amended by Regulation 11 of the European Communities (Customs) (No.2) Regulations,
1992.
“Customs airport” means an airport appointed under paragraph (1) of Regulation 6 of the 1964
and 1967 Regulations, as amended, as an airport for the landing or departure of aircraft for the
purpose of the enactments relating to Customs. The Customs airports in the State are Dublin, Cork
and Shannon.
“Examination Station” means a part of, or place or space at, a Customs Airport approved under
paragraph (2) of Article 6 of the 1964 and 1967 Regulations, as amended, as a station for the lading
and unlading of goods and the embarkation and disembarkation of passengers.
“Intra-Community flight” means the movement of an aircraft between two Community airports,
without any stopovers, which does not start from or end at a non-Community airport.
(Article 190 (c) of the Code Implementing Provisions refers).
“Intra-Community traffic” means traffic consisting of persons (irrespective of residence) and/or
Community goods moving between Member States of the Community.
“Third country traffic” means traffic other than intra-Community traffic.
“Community port” means any sea port situated in Community customs territory.
(Article 190 (d) of the Code Implementing Provisions refers).
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“Intra-Community sea crossing” means the movement between two Community ports without
any intermediate calls, of a vessel plying regularly between two or more specified Community
ports.
(Article 190 (e) of the Code Implementing Provisions refers).
“Pleasure craft” means private boats intended for journeys whose itinerary depends on the wishes
of the user.
(Article 190 (f) of the Code Implementing Provisions refers).
“Tourist or business aircraft” means private aircraft intended for journeys whose itinerary
depends on the wishes of the user.
(Article 190 (g) of the Code Implementing Provisions refers).
“Baggage” means all objects carried, by whatever means, by a person in the course of his/her
journey.
(Article 190 (h) of the Code Implementing Provisions refers).
“Hold baggage” means baggage checked in at the airport of departure and which is not accessible
to the person during the flight nor, where relevant, during the stopovers referred to in Articles
192(1) and (2) and 194(1) and (2) of the Code Implementing Provisions.
(Article 191 (first indent) of the Code Implementing Provisions refers).
“Cabin baggage” means baggage carried into the cabin of the aircraft.
(Article 191 (second indent) of the Code Implementing Provisions refers).
“Officer” means an authorised official of the Revenue Commissioners.
“Traveller” (on entry) means any person entering the customs territory of the Community, not
normally resident there and any person returning to the customs territory of the Community where
s/he is normally resident, after having been temporarily in a third country.
(Article 236 B of the Code Implementing Provisions refers).
“Traveller” (on exit) means any person temporarily leaving the customs territory of the
Community, where s/he is normally resident and any person leaving the customs territory of the
Community after a temporary stay, not normally resident there.
(Article 236 B of the Code Implementing Provisions refers).
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SECTION 4: ROLE OF CUSTOMS AND DEALINGS WITH PUBLIC
4.1
General
The Mission Statement of the Revenue Commissioners is:
“To serve the community by fairly and efficiently collecting taxes and duties and implementing
import and export controls”.
Customs and Excise officers in their role as part of Revenue’s front line staff at the various points of
import and export, provide a valuable service by enforcing EU Customs legislation and national
laws relating to prohibitions and restrictions.
4.2
Relations with port/airport officials and others
Staff are to ensure that their presence in ports and airports does not give rise to friction with
port/airport or shipping/airline staff, other service agencies or travellers. Officers are to exercise
their powers with discretion and tact and in accordance with guidelines relating to the exercise of
these powers.
4.3
Dealing with travellers
All Officers dealing with travellers should always present themselves in full uniform.
Officers should be polite but firm in all their dealings with travellers and other persons concerned,
including those who are suspected of having committed an offence.
When dealing with travellers, allowance should to be made for the stress that they may be under
when selected for questioning and/or search of their baggage. Travellers are often tense when
challenged, particularly when they see other travellers exiting unchallenged. Also, travellers may
have endured a very uncomfortable journey with the inherent delays associated with travel.
Officers should not react to provocative remarks and should always attempt to calm an inflamed
situation.
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4.4
Customer Service Charter
The Customer Service Charter represents a comprehensive statement of the standards and principles
of service to which Revenue is committed. The public are entitled to rely on the terms of the
Charter and to have the expectation that Revenue officials will comply with its terms. Officers
should not regard insistence on the application of the terms of the Charter by taxpayers as
obstructive and must respond in a positive manner to those who seek to rely on the Charter. In the
context of the Charter, the word “taxpayer” should be taken to mean all members of the public dealt
with by an official in the discharge of Revenue’s responsibility including those not involving a tax
charge. A copy of the Charter is to be displayed prominently in all baggage halls and/or areas
dealing with travellers.
4.5
Statement of Practice SP-GEN/1/94 (revised February 2006)
Statement of Practice SP-GEN/1/94 relating to Revenue powers was issued in 1994 and revised in
February 2006. The statement sets out Revenue policy in the exercise of statutory powers in dealing
with taxpayers for official purposes in places other than at a Revenue office. These functions are
carried out by Revenue officials in taxpayers’ premises, at ports, airports and offices. The Statement
is designed to ensure that Revenue powers are used in a proper manner and that persons who are
dealt with by Revenue are aware of their rights as well as their obligations.
4.6
Ombudsman
The Ombudsman Act of 1980 allows investigation of complaints from members of the public who
feel that they have been unfairly treated by certain public bodies including Revenue.
Officers are to note that the Ombudsman, appointed under the Act, has extensive powers and can
demand any information, document or file from a body complained of and can require any official
to give information about a complaint. The Ombudsman can look into all administrative actions
and procedures including decisions, refusal or failure to take action.
4.7
Freedom of Information
The Freedom of Information Act, 1997, as amended, provides that every person has the following
legal rights:
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
access to official records held by Government Departments or other public bodies listed in the
Act;

to have personal information held on them corrected or updated where such information is
incomplete, incorrect or misleading; and

to be given reasons for decisions taken by public bodies that affect them.
A record in the context of FOI includes:

Paper records
Books, letters, papers, loose papers, diaries, post-it notes and computer printouts;

Electromagnetic
Disks, servers, databases and CDs; and

Audio visual
Films, x-rays, microfiche and microfilm.
The definition of a record is all embracing and therefore officers are reminded that anything they
write, including reports, entries in notebooks or observations in a file may end up in the public
domain.
4.8
Appeal procedure in relation to Customs and Excise matters
A formal appeal mechanism exists for persons wishing to appeal against decisions relating to both
Customs and Excise matters. The procedures set out in Chapter 22 of the “Tax and Duty Appeals
Manual (May 2008)”, are to be followed. Travellers should be informed of their right to appeal in
situations of disagreement and should be given a copy of Public Notice C&E 5 (Customs matters)
and C&E 6 (payment of excise duty). In the event of a person wishing to appeal, this should be
submitted in writing and it will be determined by a designated appeals officer within Revenue who
has had no prior involvement with the case. A person aggrieved by a determination of a designated
appeals officer may, in certain circumstances, appeal to the Appeal Commissioners against such a
determination. The appeal is then heard and determined by the Appeal Commissioner whose
determination is final and conclusive unless a case is required to be stated for the opinion of the
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High Court.
Article 7 of S.I. 355/95 excludes appeals in relation to liabilities or decisions which are subject to
criminal proceedings including cases where a decision to initiate criminal proceedings is pending.
A customer may also lodge a customer service complaint about the standard of service they
received in their personal contact with Revenue. Normally the best and quickest way to resolve a
customer service complaint is for the customer to contact the relevant Revenue Office where a staff
member should try and resolve the complaint without delay. However, if it cannot be resolved, or
the customer is unhappy with the response, they can ask that it be reviewed by the local manager. If
the customer is still unhappy they can have their complaint referred to the Customer Service
Manager in the relevant Region/District.
4.9
Public information
Supplies of up-to-date public information as listed in Appendix 7 are to be kept at Customs offices
at all airports/ports and should be made readily available to members of the public.
Officers should be aware of the contents of those public notices and be prepared to explain them to
members of the public when requested.
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SECTION 5: AUTHORISATION OF OFFICERS
5.1
Law
All officers involved in the control of travellers’ baggage must have proper authority from the
Revenue Commissioners to perform this function.
(Section 3 of the Customs Consolidation Act, 1876).
These officers will be issued with a “Combination Identity Card” by the Revenue Commissioners as
evidence that they are authorised to perform functions under the Customs Acts and any statutes
relating to excise duties.
(Section 858 of the Taxes Consolidation Act, 1997).
5.2
Authorisation
5.2.1
Application
Local management must ensure that all officers assigned to travellers’ baggage duties hold a
“Combination Identity Card”.
Information
and
guidance
on
the
current
procedure
to
be
followed
where
authorisation/nomination/appointment by Revenue is required is contained in OI 21/2007 Authorisations.
5.2.2
Custody of identity Card
On receipt of his/her “Combination Identity Card”, each officer is responsible for the safe custody
of the card and must make it available to senior officers for inspection when requested. The
“Combination Identity Card” is in no circumstances to be used, on any occasion, by an officer other
than the officer to whom it is issued or for a purpose other than for which it was issued.
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5.3
Responsibilities of Officers
It is the responsibility of each officer to ensure that the “Combination Identity Card” is:

kept safely by him/her;

reported immediately through normal channels if lost; and

returned through normal channels when s/he is leaving his/her post and it is no longer
required in the new position, e.g. transfer, change of duties, career break, retirement.
Officers must at all times while on official duties carry the “Combination Identity Card”, which will
be evidence of appointment as authorised officers under the provisions of the Customs Acts and any
statutes relating to excise duties and will satisfy any obligation under those provisions to produce
such authorisation on request.
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SECTION 6: HEALTH AND SAFETY
6.1
General
Health and safety measures introduced by airline companies, port and airport authorities, etc. are to
be observed and complied with during the course of performing official duties in areas which are
under the management of these authorities. Officers must ensure that all visitors to Revenue offices
comply with any legislative, security or other measures which are in force in the area and where
such visits include entering restricted areas, e.g. airside at airports, that any special security or
safety measures in force are adhered to.
6.2
Safety policy
Revenue’s Safety Policy document of sets out the general principles of our health and safety policy
and the organisation and arrangements in place within Revenue in this regard. Local management
should ensure that the document has been brought to the attention of all staff and that all new
entrants are provided with a copy.
The attention of staff involved in the control of travellers’ baggage at airports and ports is
particularly drawn to sections on “Manual Handling”” and “Special Operational Areas”.
6.3
Port and airport security
Officers are to comply with any obligations laid down by (air)port authorities such as security,
access permits or the display of authority’s identity badge.
6.4
Ramp, marshalling, other special areas at airports and seaports
Officers whose duties involve visits to restricted areas, e.g. airside at airports, etc. are to comply
with all safety standards set by airport and port authorities for staff operating in any special
restricted areas. In accordance with the Safety Policy document, local management is to
communicate with the authorities responsible for these areas and obtain copies of any health and
safety guidelines, safety booklets, directives, etc. which concern persons who have authorised
access to airport and port areas. On receipt, local management must ensure that these are made
available to Revenue staff concerned.
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6.5
Presentation of baggage for examination
Travellers or their agents are obliged to bring their baggage to the proper place for examination and
to open, unpack, repack, etc. when baggage is selected for examination.
(Section 76 of the Customs Consolidation Act, 1876).
A notice to this effect is to be displayed prominently in examination areas.
Officers may assist with the lifting of baggage onto the examination bench in accordance with the
Revenue Safety Policy document. Officers should always be aware that bags may be particularly
heavy and the traveller’s attention should be directed to the air or shipping company concerned if
assistance is required in such cases. Officers should be alert during the rummage of baggage to the
danger of sharp objects which may be contained therein.
6.6
Operation and use of equipment
6.6.1
Test kits
The manufacturer’s instructions are to be strictly followed when the Narcotic Identification Kit is
used for testing suspect substances. Particular attention is to be paid to the safe disposal of
chemicals used during tests. Officers must always wear protective gloves when handling drugs or
unknown substances. Suspect substances are never to be tested by officers through tasting, sniffing
or ingesting.
6.6.2
X-Ray machine
The Safety Guidelines for the operation of X-Ray machines are to be followed.
6.7
Responsibilities of local managers
Local management is responsible for ensuring that manufacturers' instructions are received with all
equipment used in the course of examination of travellers' baggage. They are to circulate these
instructions for the attention of all officers concerned who are to initial and date same.
A record of all Health and Safety instructions referred to in this Section and to whom circulated is
to be maintained in each area.
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SECTION 7: THIRD COUNTRY TRAVELLER ARRIVALS
7.1
General
Community legislation is specific concerning procedures for the control of travellers’ baggage,
including crew personnel, at the points of entry to and exit from the Community. It is designed to
ensure that all third country traffic comes under Revenue control.
It is important that the following controls and procedures are strictly and accurately enforced to
ensure compliance with EU legislation and consistency of application with other Customs services
of the European Union.
7.2
Law
The controls and formalities applicable to the cabin and hold baggage of travellers entering the
Community by air or sea are governed by Community and national legislation. Specific details are
set out in Section 2 and Appendix 8.
7.3
Travellers arriving by air direct from a third country
The baggage of travellers arriving direct from a third country at the international Community
airports of Dublin, Shannon or Cork or at a Community airport approved for such traffic and whose
journey ends in one of these airports will be subject to normal Customs controls at whichever
airport the traveller disembarks.
(Article 41 of the Community Customs Code)
In practice, the airline or its representative and the airport authority arrange for the travellers to
proceed directly to the baggage reclaim area.
7.4
Travellers arriving on third country flights which stop over at another Community airport
Travellers on a flight which originated in a non-EU country (e.g. Switzerland or U.S.A.) and calls at
a Community airport (e.g. Manchester or Shannon) - without disembarking its passengers - before
continuing its journey to another Community airport (e.g. Dublin) must clear both their cabin and
hold baggage at the final international Community airport (in this example Dublin) by exiting
through the Red or Green Channel, as appropriate.
(Article 192 of the Code Implementing Provisions refers).
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7.5
Travellers arriving on a third country flight who transfer to an intra-Community flight (i.e.
Transfer Travellers)
Travellers who arrive in the Community by air from a third country and who subsequently transfer
to an intra-Community flight will be subject to controls on their cabin baggage at the first
international Community airport of arrival. In such cases, goods in excess of the allowances found
or declared at the first airport are to be subject to import charges at the national rate, unless seizure
action is appropriate as per Section 18. The rates of excise duty and VAT are those applicable in
that Community Member State (MS) even though the passenger may be proceeding to another MS.
Controls on hold baggage will be carried out at the airport of arrival of the intra-Community flight
provided that the latter is an international Community airport. Otherwise, controls on the hold
baggage will be carried out before the transfer takes place at the international Community airport of
transfer: e.g. New York to Shannon, where there is a transfer to a Community flight destined for:

another international Community airport
cabin baggage cleared at Shannon and hold luggage cleared at the final international
Community airport,

a Community airport (non-international)
cabin and hold baggage cleared at Shannon.
In exceptional circumstances, controls on hold baggage which would not otherwise fall to be carried
out at the first Community airport may be carried out there, where they prove necessary following
controls on cabin baggage, e.g. where irregularities are discovered.
(Article 194 of the Code Implementing Provisions refers).
7.6
Travellers arriving from non-fiscal territories of the Community
It should be noted that certain territories, while part of the Customs territory of the European Union,
are not part of its fiscal territory insofar as they do not apply the Community VAT and excise
regimes.
These territories are:

the Canary Islands;

the Channel Islands;

the Overseas Departments of the French Republic;

Mount Athos (Greece); and

the Aland Islands (Finland).
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Travellers arriving from these territories with goods liable to VAT and/or excise duty will be
subject to Revenue controls and VAT and/or excise duty will be payable on quantities in excess of
the duty-free allowances (see Appendix 3). The payment of Customs duty does not arise in these
cases.
7.7
Tourist or business aircraft (third country flights)
The baggage of persons arriving in the EU from third countries on tourist/business aircraft will be
subject to Revenue control at the first international Community airport of arrival or at a Community
airport approved for such traffic.
(Article 193(2) of the Code Implementing Provisions refers).
7.8
Travellers arriving by sea direct from a third country
The baggage of travellers arriving in the State by sea direct from a third country and where the
journey ends in the State will be subject to normal Revenue controls at the port where the baggage
is unloaded.
(Article 192(3) of the Code Implementing Provisions refers).
7.9
Aircraft Crew Allowances
Reduced allowances in respect of tobacco products, spirits, wine and beer apply to international
transport crews coming from non-EU countries, Canary Islands, Channel Islands or Gibraltar. The
full monetary allowance for passengers applies to crew.
See Appendix 4 of this Instruction.
7.10
Non Nationals suspected of entering the State irregularly
An officer, who in the course of his/her normal duties, suspects that a passenger, pilot or crew
member who is a non-national has entered the State irregularly, is to inform immediately by
telephone the Garda Síochána. A formal note giving full details of the person suspected of being a
non-national is also to be sent to the Department of Justice and Law Reform at 94 St. Stephen’s
Green, Dublin 2. For the purposes of these instructions a “non-national” means any person who is
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not a citizen of the EU or EEA (European Economic Area), i.e. Member States of the EU plus
Norway, Iceland and Liechtenstein.
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SECTION 8: INTRA-COMMUNITY TRAVELLER ARRIVALS
8.1
Revenue intervention on the movement of Intra-Community travellers
Under single market rules, Revenue intervention on a random basis on the movement of
intra-Community travellers and baggage is not permitted.
Therefore, any checks made on intra-Community travellers must be based on risk assessment,
profiling and targeting as outlined in Section 14.3.
Local management is responsible for ensuring that the powers to stop travellers and examine
baggage are exercised only where there are reasonable grounds for believing or suspecting that a
national prohibition or restriction on importation or exportation is being breached or that an offence
involving excisable products is being committed.
Intervention would also be justified in circumstances where controls and formalities are enforceable
by virtue of Community provisions in force at any particular time, or where there is reason to doubt
that a person entering or leaving the State has not come from or is not travelling to another Member
State.
As a general rule intra-Community travellers are under no obligation to make a declaration on
entering the State. However this is subject to the following exceptions:

certain goods liable to prohibition or restriction (See Section17);

excisable products imported for commercial purposes; and

if more than 300 cigarettes are being brought in for personal use from Bulgaria, Croatia,
Hungary, Latvia, Lithuania or Romania on or after 1 January 2014
(See appendix 3a).
8.1.1
Quantitative limits in respect of cigarettes from Bulgaria, Croatia, Hungary, Latvia,
Lithuania and Romania from 1 January 2014
From 1 January 2014, the number of cigarettes acquired by private individuals for personal use and
transported by them into the State from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania,
without further payment of excise duty, is restricted to a maximum of 300 cigarettes.
It should be noted that this restriction does not affect the quantity of other tobacco products that can
be brought in by a private individual from the Member States concerned.
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Persons arriving in Ireland from the Member States listed above may exit the place of arrival via the
‘Blue Channel’ provided they are not bringing in more than 300 cigarettes. Passengers arriving
from these Member States carrying in excess of 300 cigarettes should declare such excess amounts
to a Revenue Officer and pay the relevant amount of excise duty.
8.2
Reasons for intervention
When considering what intervention measures are appropriate in any particular case, officials
should be conscious of the impact of such measures on the free movement of intra-Community
travellers and their baggage. Officers need to exercise care and judgement in this area.
In addition to the risk factors mentioned at Section 14.3, the following are also to be noted as to
what would constitute reasonable grounds for Revenue intervention in relation to intra-Community
traffic:

direct evidence of irregularities, whether visual, aural or documentary (which would include
information on non-revenue prohibitions and restrictions, received from relevant Government
Departments or Agencies); or

definite information received from reliable sources on an irregularity which requires a response;
or

where as a result of experience gained in dealing with particular traffic at a specific location or
from information received from the Investigation and Prosecution Division or elsewhere, it is
clear that the circumstances surrounding the arrival or departure of a person or goods closely
resemble a profile established in relation to one or more previous offences of a serious nature.
8.3
Travellers arriving on intra-Community flights
Intra-Community travellers are not to be the subject of any Customs controls except for selective
checks carried out in the particular circumstances set out in paragraphs 8.1. and 8.2. and in Section
14.3.
Travellers arriving at Dublin, Shannon or Cork airports who transferred to the flight at another
Community airport from a third country flight will have had their cabin baggage cleared at the first
international Community airport. Their hold baggage will, however, be subject to normal controls
(Red/Green Channel) on arrival at Dublin, Shannon or Cork. Where on the examination of cabin
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baggage or hold baggage a suspicion of an irregularity arises, all of the baggage of the traveller
concerned may be examined at that point.
(Article 194 (1) of the Code Implementing Provisions refers).
Travellers arriving on an intra-Community flight who transfer to a flight outbound for a third
country (e.g. from London transferring at Dublin) will have had their hold baggage checked at the
international Community airport of departure.
Any outward controls on cabin baggage (see
paragraph 9.2) are to be carried out at the international Community airport of transfer (in this
example Dublin).
(Article 194 (2) of the Code Implementing Provisions refers).
8.4
Transfer travellers
In the case of transfers from a third country flight to an intra-Community flight, the procedures
outlined at paragraph 7.5 are to be followed.
8.5
Travellers boarding flights arriving from non-Community airports and continuing to another
Community airport
The cabin baggage of travellers boarding a flight at a Community airport which originated in a nonCommunity airport and which is continuing to another international Community airport, will be
subjected to control at the final international Community airport (e.g. travellers boarding the New
York - Shannon - Dublin flight at Shannon must clear all their baggage through Customs at Dublin
by exiting through the Red or Green Channel, as appropriate). This is to ensure effective control of
the third country baggage on board.
Goods contained in cabin baggage of such travellers will be regarded as third country goods where
their Community status cannot be proved to the satisfaction of Revenue.
(Article 192 of the Code Implementing Provisions refers).
8.6
Travellers arriving on third country flights which stop over at another Community airport
The procedures outlined at paragraph 7.4 are to be followed.
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8.7
Tourist or business aircraft (intra-Community)
The baggage of travellers arriving or departing on an intra-Community flight on board a
tourist/business aircraft will not be subject to any controls except for selective checks carried out in
the particular circumstances set out in paragraphs 8.1. and 8.2 and in Section 14.3.
8.8
Landing places without a permanent Revenue presence
Where there is no permanent Revenue presence at individual aerodromes, airstrips etc, at which
aircraft, including private aircraft, arrive from other member states, local management must pay
particular attention to the control of such locations. The obvious dangers of these landing places
being used for the smuggling of goods liable to prohibition or restriction on importation such as
dangerous drugs etc. should be borne in mind.
Local management must be familiar with the nature and extent of activity at all such locations and
should assess the associated fiscal or other risks on an ongoing basis.
It is important that
appropriate controls are put in place to address these risks and that management are involved in
monitoring their ongoing implementation.
8.9
Travellers arriving from other EU countries who arrive in the State by sea
The baggage of travellers arriving from another EU country on a vessel which commences its
voyage in the EU and does not call at any third country port en route will not be subject to any
controls on arrival in the State except for selective checks carried out in the particular circumstances
set out in paragraphs 8.1. and 8.2. and in Section 14.3.
The baggage of travellers arriving in the State from another EU country on a vessel which
commences its voyage in a third country or calls at a third country port en route will be subject to
control on arrival in the State, as if arriving from a third country.
(Article 192(3) of the Code Implementing Provisions refers).
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SECTION 9: OUTWARD BAGGAGE
9.1

Law
Section 29 of the Finance Act, 1971, as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988 and by Regulation 8 of the European Communities
(Customs) (No.2) Regulations, 1992.

9.2
Sections 3, 4 and 5 of the Customs Act, 1956.
Travellers departing for a third country by air
Controls on the cabin and hold baggage of travellers who board a flight for a third country should
be carried out at the airport at which they commence their journey provided it is an international
Community airport or a Community airport approved for such traffic, regardless of whether or not
the aircraft stops over at another airport in an EU country en route.
(Article 192(2) of the Code Implementing Provisions refers).
Controls on the hold baggage of persons boarding an intra-Community flight for transfer at another
Community airport to a flight the destination of which is a non-Community airport, will be carried
out at the airport of departure of the intra-Community flight provided that airport is an international
Community airport. The cabin baggage of such persons may be subject to checks at the airport
where the traveller transfers to the flight departing for a third country.
Where, on the examination of cabin baggage or hold baggage suspicion of an irregularity arises, all
of the baggage of the person concerned may be examined at that point.
(Article 194(2) of the Code Implementing Provisions refers).
9.3
Travellers on a flight which stops over at a Community airport en route to a third country
The cabin baggage of travellers who travel on an intra-Community leg of a flight outbound for a
third country may be subject to Customs checks at the Community airport of disembarkation and
the person concerned may be required to prove the Community status of articles contained therein.
(Article 192(2) of the Code Implementing Provisions refers).
9.4
Tourist or business aircraft
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For persons departing from the Community for a third country on a tourist or business aircraft, any
controls will be carried out at the last international Community airport or Community airport
approved for such traffic from which the flight departs.
In the case of persons who transfer from a tourist or business flight onto a scheduled or charter
flight departing for a third country, any controls will be carried out at the international Community
airport from which such flight departs.
(Article 194(4) of the Code Implementing Provisions refers).
9.5
Travellers departing for other EU countries by air
The baggage of travellers departing on an intra-Community flight for a Community destination will
not be subject to any controls on departure except for selective checks carried out in the particular
circumstances set out in paragraphs 8.1. and 8.2. and in Section 14.3.
(Article 1 of Council Regulation 3925/91 refers).
9.6
Travellers departing for a third country by sea
Controls on the baggage of travellers departing on a vessel to a place outside the Community will
be carried out at the port at which the baggage is loaded even if the vessel is due to call at a port in
another EU country en route.
(Article 192(3) of the Code Implementing Provisions refers).
9.7
Travellers departing for other EU countries by sea
The baggage of travellers departing on an intra-Community sea crossing for a Community
destination will not be subject to any controls on departure except for selective checks carried out in
the particular circumstances set out in paragraphs 8.1. and 8.2. and in Section 14.3.
(Article 1 of Council Regulation 3925/91 refers).
9.8
Examination of baggage
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Accompanied baggage of travellers departing from the State need not be examined except where
there is reason to suspect that the baggage contains:

Prohibited or restricted goods; or

Cash suspected of being the proceeds of crime; or

Cash that will be used for criminal purposes.
Where an officer suspects that outbound baggage contains prohibited or restricted goods and such
baggage is checked in for the flight s/he should make arrangements with the carrying airline or its
agent to recall the baggage for examination. Where, however, the baggage is already loaded onto
the aircraft and the recall would result in a delay in the departure of the flight, local management are
to be consulted beforehand.
9.9
Articles exported with the intention of being re-imported
In order to facilitate re-importation without payment of duty, items other than merchandise in
travellers’ baggage (e.g. musical instruments, cameras, fur coats, radios, etc.), which are being
exported to a third country with the intention of being re-imported, may be produced for
examination by an officer prior to exportation. Any accompanying documents which indicate that
the items are entitled to be re-imported free of duty/tax should be stamped by the officer.
9.10
VAT Retail Export Scheme
9.10.1 General
The Retail Export Scheme allows certain people who purchase goods in Ireland to get a refund of
the Value-Added Tax paid.
In order for a refund to apply, a person who qualifies under the Scheme must purchase goods in
Ireland, and then take them to a location outside the E.U.
People who qualify for a refund under the VAT Retail Export Scheme.
This generally means tourists visiting Ireland from countries outside the E.U., other non-resident
travellers, and also Irish or E.U. citizens who are leaving to take up residence outside the E.U. for at
least 12 consecutive months.
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Traveller’s qualifying goods
These are goods [other than goods transported by the traveller for the equipping, fuelling and
provisioning of pleasure boats, private aircraft or other means of transport for private use] which are
supplied within the State to a traveller and which are exported by or on behalf of that traveller by
the last day of the third month following the month in which the supply takes place.
If a refund is due, it will be paid directly to the tourist/traveller by the retailer who made the supply,
or by a VAT refund agent.
VAT refund agent
A person who supplies services which consist of the procurement of a zero rating or repayment of
tax in relation to supplies of a traveller’s qualifying goods, in return for a fee charged to the
traveller. These agents are situated at the main Airports.
Revenue does not make any refunds directly to tourists/travellers under this scheme.
9.10.2 Role of Customs
Customs role is confined to the verification and certification of export on relevant documents e.g.
invoices, etc.
For more detailed instructions see the VAT Manual
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SECTION 10:
10.1
VISITING CRUISE LINERS AND PLEASURE CRAFT
Visiting cruise liners from third countries
The controls and procedures outlined at paragraph 7.8 are to be followed for travellers and their
baggage who are terminating their journey in the State. Local management must ensure that suitable
arrangements are in place for the control and examination of baggage of such travellers.
Local Management may grant special facilities in respect of visits made by ships to a port or to
successive ports in the State in the course of a holiday cruise where the journey commences from,
calls at or terminates in a non-Community port. In all cases where it is intended that a cruise liner
will visit the State, with the specific purpose of allowing passengers to disembark, the shipping
company must give prior notice to Revenue so that attendance can be arranged, as necessary
(Sections 11 and 14 Customs Consolidation Act 1876).
Travellers on cruise liners are permitted to come ashore at any time for the purpose of sightseeing
and shopping trips provided no baggage is landed, apart from used personal items normally required
on such trips. However, where it is intended to land any baggage, specific prior notification must
be given to Revenue.
Examination of travellers’ baggage, including the baggage of travellers landing to proceed to join
the cruise at another port of call in the State, is, in the absence of suspicion and taking account of
any perceived risks, to be kept to a minimum.
10.2
Maintenance of records
A record is to be maintained at ports of all calling cruise liners indicating:

name of shipping company that made the request for attendance by Revenue;

date request received;

name of ship;

third countries visited (prior to calling, if any);

action taken (if any);

seizure reference of goods seized (if any); and

any other details deemed useful for the control of future visits by cruise liners.
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10.3
Pleasure craft
In the case of pleasure craft, controls and formalities may be carried out in any Community port on
the baggage of persons on board, whatever the origin or destination of these craft.
(Article 193(1) of the Code Implementing Provisions refers).
Where the officer is satisfied that any baggage carried is in free circulation, no action need be taken
except for selective checks carried out where reasonable suspicion exists in accordance with
paragraphs 8.1. and 8.2. and Section 14.3.
However, where the baggage contains third country
goods in excess of duty-free allowances, any import charges due are to be assessed, collected and
accounted for and a receipt issued in all cases (see Section 19).
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SECTION 11:
11.1
LICENSED AERODROMES
Customs facilities at certain licensed aerodromes
Except where allowed by Revenue, all flights arriving from or departing for third countries or areas
outside the fiscal territory of the Community and all flights carrying:

third country goods;

travellers who have originated in a non-EU country and are not cleared at another Community
airport; and

goods subject to import/export prohibition or restriction,
may not land at or take off from an airport, aerodrome, airstrip or any place other than an
international Community airport.
A complete list of International Community airports and
Licensed Aerodromes is set out in Appendix 9.
Similarly, all flights departing with goods for export from the EU must take off from an
international Community airport unless authorised by Revenue. Authorisation may, however, be
granted to licensed aerodromes in respect of third country traffic in accordance with the Civil
Aviation Manual.
11.2
Role of Enforcement staff
Staff employed on enforcement duties should be conscious of the danger of private aircraft using
aerodromes (licensed or otherwise) for the illegal importation/exportation or movement of
prohibited drugs, arms and ammunition or other illicit traffic.
The baggage of persons arriving or departing on an intra - Community flight by a tourist or business
aircraft is not to be subject to any Customs controls except for selective checks carried out in the
particular circumstances set out in paragraph 8.1 and 8.2.
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SECTION 12:
12.1
BAGGAGE CATEGORY TYPES
Goods for diplomatic and consular representatives and other persons entitled to diplomatic
status treatment.
12.1.1 Personal baggage
The personal baggage of diplomatic agents, Consular Officers, the Secretary General of the UN, all
Assistant Secretaries-General of the UN, the Executive Head of each Specialised Agency of the UN
and families of the above-mentioned is not to be examined unless there are serious grounds for
suspecting that it contains articles not covered by the exemptions listed or articles that are subject to
prohibition or restriction. Examinations should be carried out only following consultation with the
relevant Assistant Principal, and should be made in the presence of the person concerned.
A complete list of persons/institutions entitled to privileged treatment is contained in the Import
Procedures Manual.
12.1.2 Privileged persons-general directions
Packages addressed to Foreign Ambassadors or Consuls, bearing the seal of their foreign office and
the words “Diplomatic Bag” are, if the Officer has no reason for doubt, to be cleared immediately
without internal examination or formality. Under no circumstances are the packages to be opened
without special directions.
Correspondence addressed to the UN and its Specialised Agencies delivered by courier or in bags is
to receive the same treatment.
12.1.3 Lists of accredited Diplomatic and Consular Representatives
Lists of persons entitled to diplomatic privilege are supplied by the Department of Foreign Affairs
to Customs Procedures Branch, Customs Division. Copies are circulated to all officials concerned
in ports and airports. Where an application is received from a person whose name is not on the list,
Protocol 2 Section, Protocol Division, Department of Foreign Affairs (Tel: (01) 4082356/4082344)
is to be contacted for clarification.
12.1.4 Goods subject to prohibition or restriction
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Prohibitions and restrictions may not be imposed in respect of goods imported for official use by
the UN, Specialised Agencies of the UN, Communities named in the Protocol on the Privileges and
Immunities of the EU and the Institutions mentioned in the first paragraph of this section
(Persons/Institutions entitled to privileged treatment). However, articles imported under such
exemption are not to be sold in Ireland without the prior approval of Revenue. Publications of these
bodies are not subject to prohibition or restriction.
Normal prohibition rules apply to goods imported by consular Officers or non-diplomatic consular
employees of the USA. However, goods subject to quantitative restriction may be imported over
and above the applicable quota or limits provided they are for personal use or the personal use of
the family of the consular Officer or non-diplomatic consular employee concerned.
12.2
Accompanied Baggage
Accompanied baggage means the whole of the baggage which the traveller is in a position to
present to Revenue upon his/her arrival in the State as well as baggage which s/he presents later,
subject to proof that such baggage was registered as accompanied baggage at the airport of
departure.
12.3
Unaccompanied Baggage
Unaccompanied baggage is baggage imported unaccompanied by the owner and usually arises in
circumstances where the traveller has a lot of baggage (possibly including sports equipment for use
during the traveller’s stay) and it is more convenient for the traveller to consign the baggage as
freight. Where the baggage contains personal effects or goods for sports purposes being imported
temporarily by travellers with an itinerary that clearly indicates their intention to leave the country
and to re-export their belongings, their unaccompanied baggage may be imported under the
Temporary Admission arrangements using an oral Customs declaration, supported by an inventory
form completed by the importer. See paragraphs 1.11.7 and 2.12 of the Temporary Importation
Manual for further instructions.
Otherwise, goods contained in unaccompanied baggage should be declared in the normal way using
the AEP system.
Goods imported in unaccompanied baggage are not eligible for duty-free allowances and may be
cleared only on payment of duty and/or VAT. Dutiable articles not declared are to be detained and
an explanation sought from the owner. A written notice on form C&E 125 (notice of detention)
stating the reason for detention is to be given to the owner (if present) or sent to him/her at the
address given on the form and a copy placed in the baggage.
Manual on the Control and Examination of Baggage
The dutiable articles may
36
subsequently be cleared on payment of duty if the officer is satisfied there was no deliberate attempt
to evade payment of duty and/or VAT, otherwise seizure action should be considered.
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
12.4
Mishandled Baggage
When a passenger arrives on a flight from a third country or from one of the territories listed in
paragraph 7.6 without his/her baggage due to it having been mishandled or misdirected (s)he must
complete a declaration for mishandled or delayed baggage (see appendix 11) and present it to the
airline. This form will be presented to Revenue by the airline upon locating the missing baggage
and this acts as the declaration. Mishandled baggage is eligible for the duty-free allowances.
However, undeclared articles found on examination are to be detained and form C&E 125 issued.
The procedure outlined in paragraph 12.3 may be followed for dealing with these articles.
Officers are to be alert to the possibility of third country baggage being removed without being
produced to Customs for clearance.
12.5
Unclaimed Baggage
12.5.1 General
Unclaimed baggage is baggage remaining unclaimed after a period of three months, despite
searches by the carrying airline which failed to locate the owner. The baggage is stored by the
airline company pending clearance. High duty goods, i.e. spirits, tobacco products, etc. and goods
liable to prohibition or restriction should be detained in accordance with paragraph 18.3.
12.5.2 Security
Arrangements are to be made with shipping/airline companies to ensure that unclaimed baggage is
stored in a designated area apart from other categories of baggage. Spot checks are to be carried out
occasionally to ensure that this arrangement is being followed. An explanation should be requested
from the airline/shipping company in question if any discrepancies are discovered. If discrepancies
persist, local management is to insist on a separate dedicated lock-up room for storage of unclaimed
baggage accessible to authorised persons and Revenue staff only.
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12.6
Merchandise In Baggage (MIB)
12.6.1 General
Merchandise in baggage (MIB) can be described as the importation of goods intended for
commercial purposes included in travellers’ baggage. Such importations include goods imported for
free circulation into the European Union from third countries and goods imported temporarily for a
specified time after which they will be re-exported outside the EU. Both categories of goods must
in all cases be declared in the Red Channel.
12.6.2 MIB Register
An MIB register is to be maintained in the baggage hall to record all commercial transactions. The
following information should be recorded:

Local Serial No.;

Date of import;

Importer’s name and address and VAT No (if any);

Consignor’s name and address;

Description and value of the goods;

Reason for detention;

Clearance details;

Officer’s signature; and

Importer/agent’s signature on release of goods.
12.6.3 Goods for release into free circulation
(a) Where the value of the goods exceeds €260 they are to be detained and the importer advised to
clear the goods to a SAD declaration. An account of the transaction is to be recorded in the
MIB register (see paragraph 12.6.2);
(b) Where the value of the goods is less than €260 and the importer is registered for VAT, they are
to be cleared without production of a SAD declaration, but any Customs duty due is to be
collected and a receipt issued. An account of the transaction should, however, be recorded in
the MIB register; and
(c) Where the value of the goods is less than €260 and the importer is not registered for VAT, the
goods may be cleared without production of a SAD declaration on payment of any Customs
Manual on the Control and Examination of Baggage
38
duty and/or VAT applicable, a receipt on C&E 305 being issued.
An account of the
transaction is to be recorded in the MIB register.
In the case of (a), (b) and (c) above, documentary evidence of value should in all cases be sought
and any licensing requirements must be complied with before goods can be released. In the event
that evidence of value cannot be produced, the goods should be released only when the Officer is
satisfied with the declared value.
12.6.4 Temporary Imports
Instructions on the exemption from Customs duty and VAT for certain goods temporarily imported
from third countries are contained in the Temporary Importation Manual .
12.6.5 ATA Carnets
An ATA Carnet is an approved international document (incorporating an internationally valid
guarantee) which can be used in lieu of national documents and as security during the period of
temporary importation of certain goods.
The procedure for dealing with ATA Carnets is set out in the Temporary Importation Manual
Manual on the Control and Examination of Baggage
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SECTION 13:
TICKETING AND BAGGAGE TAGS
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
Manual on the Control and Examination of Baggage
40
SECTION 14:
14.1
CONTROL, SELECTION AND EXAMINATION
Control of baggage
14.1.1 Control
The control of third country travellers’ baggage is essential from the time of arrival of the
conveyance to clearance out of official charge. Such travellers and their baggage should proceed
directly from the conveyance to Customs controls and exit via the Green or Red Channel as
appropriate. Officers are to maintain a complete but unobtrusive surveillance at the import and
export control points until such travellers exit the baggage examination area. (See Sections 7 and 8).
14.1.2 Law
Authorised officers have the power to stop and question travellers arriving from third country
destinations, who have not previously come under Customs control in the Community, and examine
their baggage if considered necessary.
(Article 1 of Council Regulation (EEC) 3925/91 refers).
(Section 29 of the Finance Act, 1971 as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988) and by Regulation 8 of the European Communities
(Customs)(No.2) Regulations, 1992).
14.1.3 Presentation of baggage to Customs
In the case of baggage subject to Customs examination, all items of baggage of each traveller must
be presented to Customs at the one time unless such items of baggage are mislaid or mishandled
(see paragraph 12.4) by the carrier. The extent of an officer’s examination should be governed by
the perceived risks as outlined in Section 14.3. Officers should not prolong a search unnecessarily
and once satisfied that Revenues obligations have been complied with, the traveller should be
allowed to proceed.
14.1.4 Opening of baggage
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The law provides that it is the responsibility of the traveller to open, unpack and repack baggage.
(Section 76 of the Customs Consolidation Act, 1876).
14.1.5 SAD declaration not required
Travellers’ accompanied baggage, including personal, household and professional effects imported
from outside the European Union, does not require a SAD declaration. Waiver of the declaration is
also allowed for certain importations of merchandise in baggage as outlined in paragraph 12.6.
(Articles 230 to 233 of the Code Implementing Provisions refer).
Mishandled baggage (see paragraph 12.4) is to be cleared using a declaration for mishandled or
delayed baggage (see appendix 11) .
14.2
Oral declaration and Declaration in Writing requirement for third country imports
14.2.1 Oral declaration
The Implementing Provisions allow for the making of oral declarations for the release of goods for
free circulation in certain, limited circumstances. In practice, the most common form of oral
declaration is when a traveller declares good(s) contained in their personal baggage.
Other
instances of oral declarations made for the release of goods of a non-commercial nature include
goods sent to private individuals or in other cases of negligible importance where authorised by
Revenue.
In addition to goods of a non-commercial nature, an oral declaration may be made for goods of a
commercial nature provided the total value per consignment and per declarant does not exceed the
statistical threshold (currently €1,000) laid down in the Community provisions in force. Moreover,
these must not form part of a regular series of similar consignments and must not be carried as part
of a larger freight movement i.e. in practice they should usually be of a one-off nature.
(Article 225 of the Code Implementing Provisions refers).
In certain cases involving unaccompanied baggage, as described in paragraph 12.3, use of an oral
declaration may also be appropriate subject to it being supported by a suitable inventory form.
Manual on the Control and Examination of Baggage
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14.2.2 Declaration in Writing
In normal circumstances a written declarations for goods in baggage is not required. However, a
written declaration is required in some cases as follows:

goods of a commercial nature;

mishandled baggage; and

value of goods in dispute.
14.3
Selection and examination
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
.
14.4
Co-operation with the Garda Síochána
Customs staff are to co-operate fully with the Garda Síochána if they make a request for the
examination of the baggage of a traveller. In any case where a detailed examination is requested by
the Garda Síochána the reason for the request should be sought by the officer and every effort
should be made to comply with the request. Any goods found or declared are to be charged with
duty and/or VAT, unless seizure action is appropriate. Officers should keep a record of the request
in their Revenue Notebook C&E 1110, including the name of the Garda who requested the
examination and the reason for the request.
(See section of the Customs and Excise Enforcement Procedures Manual relating to the use of
Revenue notebooks by staff).
Manual on the Control and Examination of Baggage
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Manual on the Control and Examination of Baggage
44
SECTION 15:
15.1
SEARCH OF PERSON
General
The legislation outlined in the Customs and Excise Enforcement Procedures Manual gives
Authorised Officers extensive powers to carry out search of persons. A person, however, should
only be searched where there is strong suspicion that dutiable or prohibited goods are concealed on
the person and the Revenue is being seriously defrauded thereby or prohibitions seriously evaded.
In the vast majority of cases, however, a search of person will usually only be carried out where
controlled drugs are believed to be involved.
15.2
Law
The legislation governing the search of person is outlined in the Customs and Excise Enforcement
Procedures Manual.
15.3
Procedure for search of person in drugs cases
Section 2 of the Customs and Excise (Miscellaneous Provisions) Act, 1988, which deals with search
of person in drugs cases, lays down four conditions which must be met before a search of person
can take place:

the person being detained understands the reason for the search;

the search must be conducted by an officer of the same sex as the person being searched;

no person of the opposite sex shall be present where the search involves the removal of clothing
other than hat, coat jacket, gloves or similar article of clothing; and

the search may, at the request of the person to be searched, be carried out by a medical doctor.
15.4
Procedure for search of person in non-drugs cases
Manual on the Control and Examination of Baggage
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In other cases not involving drugs, Section 12 of the Customs and Inland Revenue Act 1881
provides for search of a person if an Officer has good reason to suspect the presence of uncustomed
or prohibited goods. (See the section of the Enforcement Procedures Manual relating to “search of
the person”)
15.5
Permission to search
The permission of Local Management as specified in the Enforcement Procedures manual must be
obtained before a search of person is carried out.
15.6
Place in which search is to be conducted
A search of person must always be conducted in a room to which the public has not free access.
Windows are to be screened and doors are to be secured to ensure complete privacy.
15.7
Types of searches
(a) Patdown Search
This involves a search of a suspect’s outer clothing but does not include the removal of
clothing.
(b) Intimate Body Search
This means the physical examination of an undressed/stripped person by an officer or medical
practitioner to verify if drugs are concealed on the suspect.
(c) Internal Body Search
Officers are reminded that they have no powers to carry out an internal body search.
15.8
When to search a person
A traveller should not be subjected to an intimate body search unless:
(i)
there are grave reasons for suspecting that s/he may have drugs concealed or that the Revenue
is being seriously defrauded; and
Manual on the Control and Examination of Baggage
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(ii)
15.9
other reasonable search procedures have been completed (baggage and outer clothing).
“Meeters and Greeters”
Section 2 of the Customs and Excise (Miscellaneous Provisions) Act, 1988 allows an officer to
search a person who is not actually a traveller found at or in the vicinity of any port or airport or
Land Frontier where the person is suspected of carrying drugs.
15.10 Record of search
A detailed record of every search of person is to be kept at each port/airport, showing the name and
address (if known) of the person searched, the reason for and the result of the search, the name of
the official authorising the search and the names of the officials who carried it out.
15.11 Training
Local managers are to ensure that all staff involved in search of persons, have received appropriate
training.
Manual on the Control and Examination of Baggage
47
SECTION 16:
16.1
EXIT CHANNELS FOR TRAVELLERS ARRIVING
Community legislation
Travellers arriving from third countries are required to make a Revenue declaration for customs
purposes. This can be done in the following ways:

where the two-channel system is in operation, by electing to enter and entering the Green
(“Nothing to Declare”) or Red (“Goods to Declare”) Channel;

by going through a Revenue office which does not operate the two-channel system without
spontaneously making a customs declaration.
(Article 233 of the Code Implementing Provisions refers).
Goods are considered to be presented to Revenue, the customs declaration accepted and release
granted at the time of the act referred to above.
(Article 234 of the Code Implementing Provisions refers).
Where a check, carried out on travellers’ baggage, reveals a breach of import/export rules, goods
contained in such baggage are considered to have been imported or exported unlawfully, as
appropriate.
(Article 234(2) of the Code Implementing Provisions refers).
16.2

National legislation
A traveller arriving in the State is obliged by law to declare anything included in his/her
baggage or brought with him/her which on importation is subject to any prohibition or
restriction or to any duty or tax;
(Section 29(1) of the Finance Act, 1971 as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988, and by Regulation 8 of the European Communities
(Customs)(No. 2) Regulations, 1992 (S.I. No. 431 of 1992) ).

A person entering or leaving the State must answer questions which may be asked by any
authorised officer with respect to his/her baggage or goods brought with him/her and if
required is obliged to produce all of his/her baggage, or anything carried, for examination.
Manual on the Control and Examination of Baggage
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Checks on persons or their baggage arriving from another EU country or departing to another
EU country are to be carried out only to the extent that there is reason to believe that there
may be goods included in the baggage or brought with him/her which are subject to any
prohibition or restriction on importation or exportation. (See Section17);
(Section 29(2) of the Finance Act, 1971 as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988, and by Regulation 19 of the European Communities
(Customs)(No. 2) Regulations, 1992 (S.I. No. 431 of 1992) ).

Any person failing to declare anything or to produce any baggage is liable to a penalty and
anything found concealed or not declared is liable to forfeiture.
(Section 29(3) of the Finance Act, 1971 as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988).
16.3
Travellers arriving
Travellers arriving by sea, rail and road will be predominantly Community travellers except for
third country cruise liners calling at the larger ports during the summer season, for which
procedures at Section 10 are to be followed.
Travellers arriving by air or in transit from non-Community countries come under Revenue control
by exiting via the Green or Red Channel at the international Community airports at Dublin,
Shannon and Cork.
Travellers arriving by air from other Community countries do not come under Revenue control and
may exit via the Blue Channel, unless it is suspected that uncustomed goods, or prohibited or
restricted goods are being carried (see Section17).
Travellers arriving at licensed aerodromes approved for third country flights will be controlled by
Revenue Enforcement Officers. Travellers arriving by sea will exit directly from the port and will
generally not come under Revenue control unless third country travellers are disembarking who
have not previously come under control at another Community port.
16.4
Exit channels
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16.4.1 Green Channel
A person declares by entering the Green Channel that s/he has no articles in his/her baggage or with
him/her, which are on importation subject to any prohibition or restriction, or to any duty or tax
apart from such dutiable articles that s/he is entitled to import free of duty and tax.
(Article 233 of the Code Implementing Provisions refers)
The procedures set out in Section 14 for travellers who are selected for examination are to be
followed.
16.4.2 Red Channel
A person declares by entering the Red Channel that s/he has goods to declare or is in doubt as to
his/her allowances or does not know the procedures.
16.4.3 Blue Channel
The Blue Channel is not defined in law. It is merely a convenient way of informing intraCommunity travellers how to exit the baggage collection area. However, authorised officers may
intervene in the Blue Channel where there are reasonable grounds for suspecting that a national
prohibition or restriction on importation is being breached or that an offence involving excisable
products is being committed (see paragraphs 8.1 and 8.2 and Section 14.3).
Under no circumstances should the Blue Channel be blocked off to intra-Community
travellers.
16.4.4 Ports and airports not operating a Green/Red Channel system
In the case of arrivals at ports and airports where no Green/Red Channel of examination is in place,
any traveller selected for examination should be asked to state whether s/he is a visitor or returning
resident – the response to this may be relevant in determining reliefs. The following question is to
be put to such travellers:
“Have you in your possession anything liable to duty or restriction on importation ”?
Manual on the Control and Examination of Baggage
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If the traveller is in doubt as to the question, the officer should explain the system of duty-free
allowances and the type of goods liable to prohibition or restriction on importation.
The following supplementary question should be put to Community residents returning from third
countries.
“Are you wearing or have you in your possession anything acquired abroad or on the ship/aircraft
or at a duty-free shop on your outward and/or return journey ”?
Manual on the Control and Examination of Baggage
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SECTION 17:
17.1
PROHIBITIONS AND RESTRICTIONS
General
It is important for Officers to be aware that the importation of certain goods into the State is
prohibited or restricted. A full list of prohibited and restricted goods on importation and exportation
is available here It should be noted that certain prohibitions and restrictions apply to all goods
irrespective of their origin, while in the case of others there may not be a prohibition or restriction
with intra-Community movement of such goods.
If clarification of any matter relating to
prohibitions or restrictions is required Officers should contact International and Trade Security
Branch at:- Tel 067 –63376/63441, or e-mail [email protected]
17.2
Categories of prohibited/restricted goods
The following is an illustrative list of the types of products that are prohibited or restricted on
importation. The full list is available here
(a)
Agricultural and Food Products;
(b)
Drugs;
(c)
Weapons;
(d)
Counterfeit or Pirated Goods;
(e)
Indecent Articles, Publications, Video Recordings etc.; and
(f)
CITES.
17.3
Enforcement
The enforcement of the laws relating to goods which are prohibited or restricted on importation into
the Community from third countries is effected through normal Revenue controls and interventions.
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
Manual on the Control and Examination of Baggage
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However, the control of national import/export prohibitions and restrictions insofar as they relate to
intra-Community movements of goods cannot be effected through normal Revenue controls and
interventions without having reasonable grounds for suspecting that a national law is being
breached. The instructions contained in paragraphs 5 and 12 of General Order 42/92 and paragraph
5 of General Order 3/93 are to be followed (see Appendix 10).
Manual on the Control and Examination of Baggage
53
SECTION 18:
18.1
DETENTIONS AND SEIZURES
General
This section should be read in conjunction with the section relating to “Powers” of the Customs and
Excise Enforcement Procedures Manual.
Detention and seizure of goods are two separate legal actions and have different legal significance.
Detention means the holding of goods by Revenue officials as a temporary measure; for example,
when there is a suspicion that the goods may be smuggled but there is insufficient evidence to
warrant immediate seizure, the goods may be held pending enquiries by Revenue. Seizure of goods
on the other hand means a more permanent situation and can be described as the first step in a
process which may lead ultimately to the condemnation of the goods as forfeited, i.e. the goods
become the property of the State, unless such action by Revenue is successfully challenged in court.
18.2
Law
The legislation governing the detention and seizure of goods is outlined in the section relating to
“Seizure & Detention of Goods & Conveyances” of the Customs and Excise Enforcement
Procedures Manual.
18.3
Detentions
18.3.1 General
Section 7 of the Customs and Excise (Miscellaneous Provisions) Act, 1988 makes provision for
detention by an authorised officer of goods suspected of having been irregularly imported into, or to
be irregularly exported from Ireland. The period of detention, which may not exceed one month, is
to enable the officer to make enquiries to determine whether or not the detained goods should be
seized or released.
Officers should commence their enquiries as soon as possible after detaining the goods. Similarly,
officers should seize or release the goods as soon as that determination has been made, or on the
expiry of one month, whichever is the earlier. The legislation does not provide for an extension of
the one month period and therefore any officer who expects to be absent for the greater part of the
detention period should make arrangements for another authorised officer to make the necessary
enquiries.
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18.3.2 Receipt for detained goods
The procedures set out in the Customs & Excise Enforcement Procedures Manual are to be
followed regarding the issue of notices of detention for detained goods.
18.3.3 Other detentions
While the situation described in paragraph 18.3.1 relates to suspected smuggling cases, goods may
be detained for a number of other reasons, i.e.,

pending payment of duty and/or VAT;

pending production of a valid import licence/permit;

pending re-exportation;

pending satisfactory evidence of value; and

high duty goods (spirits, tobacco) inadvertently left on board the incoming conveyance by the
owner.
Where goods are detained for any of the above reasons, form C&E 125 should be issued by the
officer to the owner, if known, of the goods stating the reason for the detention.
18.3.4 Recording and custody of detentions
Details of all detentions must be entered immediately in the office detention register. The goods
should be labelled with the detention number and placed in the office lock-up. Precautions are to be
taken to ensure that detained goods are not exposed to risk of damage while stored in the official
lock-up.
18.4
Seizures
18.4.1 General
Goods are seized under Section 202 of the Customs Consolidation Act, 1876. However, before
seizure action is taken the officer must be sure that:

the traveller deliberately made a false declaration; or

there is clear evidence that the traveller has made a deliberate attempt to evade payment of
duty and/or VAT.
Manual on the Control and Examination of Baggage
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While entry into the Green or Red Channel is deemed to be a legal declaration, an infrequent
traveller may not be aware of the implications of entering either channel or may not be aware of the
duty-free allowance limits. In such circumstances, the traveller should be given the benefit of the
doubt, duty and/or VAT due being called for instead of seizure.
On the other hand, a traveller may openly carry goods (e.g. golf clubs, camera, etc.) and claim
purchase in the State or in another EU country. However, if evidence of purchase is discovered
during the search of baggage which concludes that the goods are of non-Community origin and the
officer is satisfied that a deliberate attempt is being made to evade payment of duty and/or VAT, the
goods should be seized.
18.4.2 Notice of seizure
A notice of seizure should in all cases be given to the owner, suspected owner or to the person in
whose control the goods lie. The notice must specify clearly the goods to which it relates and the
grounds on which they have been seized.
The notice can be delivered to the owner, either
personally, or sent by Registered post to his/her last known home address or place of business.
Examples of notices of seizure are contained in Appendix relating to “Sample Notices of Seizure”
of the Customs and Excise Enforcement Procedures manual.
18.4.3 Recording and custody of seizures
Details of all seizures must be entered in the seizure register. The goods should be labelled with the
seizure number and placed in the official lock-up. Precautions are to be taken to ensure that seized
goods are not exposed to risk of damage while stored in the official lock-up.
Officers are reminded that when goods/documents are seized it may be necessary to produce them
in court at a later stage. It is essential therefore, that the officer is in a position to prove continuity
of custody. The section relating to “Evidence” of the Customs and Excise Enforcement Procedures
Manual should be read in conjunction with this section.
18.5
Seizures of cash
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18.5.1 Community Rules
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
Regulation (EC) No 1889/2005 of the European Parliament and of the Council introduced controls
on cash. Individuals entering or leaving the European Community and carrying cash of a value of
€10,000 or more are obliged to make a declaration to the Customs authority of the Member State
through which they arrive or depart.
Declarations are only required from persons arriving directly from or departing directly to countries
outside of the Community. For the purposes of this Regulation this also includes the Isle of Man
and the Channel Islands.
The declaration must be made on the Common Declaration Form C&E 1889, which has been
adopted by and may be used in a number of Member States of the Community.
An Irish version of the declaration form is also available. Other EU language versions of the
declarations form are available on the Europa Website.
The declaration must be submitted to Customs at the first point of entry to and the last point of exit
from the Community.
A stamped copy of the completed declaration must be given to the declarant on request.
18.5.2 National Rules
Separately, a Customs Officer may search for, seize and detain any cash which is being imported
into or exported from the State if its amount is not less than €6348.69 and he/she has reasonable
grounds for suspecting that:

the person is importing or exporting, or intends to import or export, from the State an
amount of cash which is not less than €6348.69, and

the cash directly or indirectly represents the proceeds of crime or is intended by any person
for use in connection with any criminal conduct.
Manual on the Control and Examination of Baggage
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(Section 38(1) Criminal Justice Act 1994, as amended by Section 20 Proceeds of Crime
(Amendment) Act 2005)
Cases of doubt or difficulties should be referred to International & Trade Security Branch,
Customs Division. Telephone 067- 63335 or 63299.
E-mail: [email protected] ,
Other links
Regulation (EC) No 1889/2005;
Statutory Instrument No. 281 of 2007 on the Controls of Cash 2007
Criminal Justice Act 1994;
Proceeds of Crime (Amendment) Act 2005;
Directive 2005/60/EC;
The following material is either exempt from or not required to be published under the Freedom of
Information Act 1997.
[…]
18.6
Seizure returns
All seizures despatched to the State Warehouse are to be reported in accordance with the
instructions set out in OI 68/2006 – Reporting Seizures and Delivering Goods to State Warehouse.
18.7
Local release of seizures
An officer may offer immediate release of seized goods in accordance with and subject to the
exclusions set out in G.O. 69/90.
18.8
Disposal of seizures
All seizures, other than minor seizures (see paragraph 18.9.2), including those under appeal, should
be promptly dispatched to the State Warehouse after the time limit specified in General Order 69/90
has elapsed.
18.9
Minor seizures and detentions
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18.9.1 General
Minor seizures and detentions is the term given to the seizure or detention of small quantities of the
following goods which must be reported to the Anti-Fraud and Prosecution Unit:(a) Prohibited perishables, e.g. meats, poultry, eggs, birds and plants;
(b) Fireworks; and
(c) Obscene printed matter, videos, CD ROMs and DVDs (Digital Versatile Discs).
18.9.2 Disposal of minor seizures and detentions
Minor seizures and detentions are to be disposed of in the following manner, as appropriate:
(a) those listed at paragraph 18.9.1(a) above are to be handed over to the Department of Agriculture
and Food for disposal and a receipt obtained. If the products are of animal origin, a form C2
and a commercial document as required by Regulation 1774/2002 are to be completed before
handing the products over to a Department of Agriculture official;
(b) those listed at paragraph 18.9.1(b) above are to be handed over to the Gardaí and a receipt
obtained; and
(c) those listed at paragraph 18.9.1(c) above are to be disposed of in accordance with the
instructions set out in GO 6/98 – Prohibition and Restriction on the Importation of Indecent
Articles, Publications, Video Recordings etc. .
18.10 Green Channel seizures of spirits, wine and tobacco products of a non-commercial nature
Seizures of personal, non-commercial importations of these products in the Green Channel are to be
reported as per standing instructions to the Anti-Fraud and Prosecution Unit. The goods should be
transferred at the end of each month to the State Warehouse.
18.11 Other seizures
All significant seizures are to be reported. Cases of seizures other than those mentioned at
paragraphs 18.5, 18.7, 18.8 and 18.10 are to be immediately reported to the Anti-Fraud and
Prosecution Unit in accordance with the instructions set out in OI 68/2006 – Reporting Seizures
and Delivering Goods to State Warehouse and OI 121/2006 – C-NET/National Seizure Register and
a full report should be sent within three weeks to that Unit.
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SECTION 19: COLLECTION, ASSESSMENT AND RECEIPT OF DUTY
19.1
Collection of duties and VAT
Customs duty, Excise duty and VAT, where applicable, are to be collected on all goods imported in
travellers' baggage (including that of crews) which are in excess of duty-free allowances (see
Appendix 3 on duty-free allowance). Public information on current duty-free allowances should
always be displayed prominently in the baggage halls at airports prior to travellers entering any of
the channels and at seaports if it is expected that third country travellers may disembark, e.g. cruise
liners.
19.2
Assessment of duty
19.2.1 Customs duty
Customs duty, where applicable, is to be charged on all third country goods imported in passengers’
baggage in excess of the duty-free allowances. Staff are also reminded that customs duty is not to
be charged where the duty amounts to less than €10.
Standard Rate of Customs Duty
Customs duty is charged at the flat rate of 2.5% on goods subject to Customs duty contained in
passengers’ baggage provided the importation of the goods is not of a commercial nature and the
total value of the consignment subject to customs duty does not exceed €700 per consignment and
per traveller.
The following is the position relating to the calculation of customs duty using the standard rate:
 Zero rated goods are identified and are discounted.
 The passengers’ baggage duty free allowances for goods with a combined value of €430, if
applicable, are free of duty.
(This allowance does not apply to any one article which exceeds €430 in value).
 The specified allowances for tobacco, spirits, wine and beer are free of duty and are in
addition to the €430 monetary allowance.
 Goods in excess of the above (other than tobacco products) with a total value not exceeding
€700 are charged a standard rate of customs duty of 2.5%.
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This standard rate of duty does not apply in the following circumstances:
 Where the passenger opts to have the goods in excess of the passengers’ allowances cleared
at the appropriate tariff rate of duty.
 to tobacco products;
 in cases where the total value of the goods subject to Customs duty contained in the
passenger’s baggage exceeds €700 (after allowance having been made for zero rated goods
and the passengers’ allowances if applicable).
Example of Standard Rate of Duty and VAT
GOODS
VALUE
RATE OF DUTY
1 women’s cotton Dress
€400
12%
1 digital camera
€500
0%
10 men’s cotton shirts
€600
12%
Customs Duty:
Digital camera is 0% duty so is discounted for customs duty.
Women’s dress is valued under €430 so is discounted under the passengers allowance.
This leaves the shirts valued at €600 on which the tariff rate of duty is 12%.
Standard rate of duty of 2.5% applies, so €600 @ 2.5% = €15 customs duty due.
VAT.
Dress is allowed under the passengers allowance. The combined values of the camera (€500) and
the shirts (€600) + the Customs Duty of €15, i.e. €1115, is the value for VAT. So €1115 @ 23% =
€256.45 VAT due
Total due is €15 customs duty + €256.45 VAT = €271.45
Where the standard rate of duty does not apply, as in the case of tobacco products for example, duty
is charged at the relevant duty rate after allowing the applicable passengers’ baggage allowances
(€430/€215 monetary and/or spirits, tobacco, wine and beer) based on the Customs Value.
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If no satisfactory Customs Value can be established using the methods outlined in Para 19.4, the
table in Appendix 2 is to be used to assess the amount of Customs Duty and VAT to be paid.
19.2.2 Preferential rates of duty
Preferential rates of duty may be claimed on certain third country imports and may be granted
without submission of proof of origin within certain value limits. (See Appendix 5 for the list of the
countries concerned and the relevant value limits).
(Article 90c of the Code Implementing Provisions refers).
19.2.3 Excise duty
Where excise duty is chargeable on products imported from third countries for personal use, duty is
to be calculated with reference to the rates applicable for excise duty at the time of importation.
Excise duty on spirits and tobacco products are to be calculated on the basis of the schedule of
charges at Appendices 1 and 2 regardless of whether the Customs Value has been established or
not.
Excisable products imported from third countries or brought in from other EU countries for
commercial use are to be detained for entry on a SAD and the procedure at paragraph 19.3 should
be followed.
19.2.4 VAT
VAT is to be charged at the rates in force at the time of assessment. For the purpose of these
Instructions, the chargeable value for VAT purposes is the Customs value of the goods increased by
any Customs and/or other charges (e.g. excise duty) which may be payable in relation to their
importation. As regards the charging of VAT on merchandise in baggage, the procedure set out in
the instructions relating to Value Added Tax payable on imported goods is to be followed.
19.3
Accounting procedure – Entry to AEP System
Officers who collect duty and VAT from travellers are to input details into the AEP system
immediately under their badge authority and generate a SAD number. The SAD number and date is
to be recorded on the relevant copy receipt in the General Receipt Book No. C&E 305. Two copies
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of the SAD are to be printed from the system each day for all transactions, one copy being
forwarded to the VIMA Office, Government Offices, Millennium Centre, Dundalk, Co. Louth and
one copy, to which should be attached the AEP receipt and other supporting documents, etc., which
should be filed locally for inspection or audit purposes.
19.4
Valuation for Customs purposes
19.4.1 General
The General Instructions relating to the Valuation of Imported Goods are set out in the Customs
Manual on Valuation. Valuation rules emphasise the use, whenever possible, of the invoice price as
the basis for value. In the case of goods imported from third countries for the private use of the
importer and not for sale, whether imported in accompanied baggage or otherwise, evidence of the
purchase price paid for the goods may be accepted in the absence of the invoice. The value of
goods contained in travellers’ baggage may be accepted by the officer without entry in accordance
with the following paragraphs. However, the possibility of a fraudulent attempt at evasion of duty
should not be overlooked.
19.4.2 Value for charge of duty
The Customs value is to be determined by reference to the Customs Manual on Valuation. Where
articles are purchased abroad as new by EU residents and have been in use abroad by such
residents for only a short period, the full purchase price is to be taken as the value.
19.4.3 Value for VAT
For the purposes of these instructions, the value of goods for the purpose of VAT is the Customs
value increased by the amount of any duty paid or other tax arising in relation to their importation.
19.4.4 Documentary evidence of value
Documentary evidence of value (normally the invoice) is to be sought in all cases and where
provided a photocopy is to be attached to the hard copy SAD referred to at Paragraph 19.3 for
filing.
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19.4.5 Estimated value
If no documentary evidence of value is available, or if the officer is not satisfied with the evidence
produced, the value of articles is to be determined by reference to the hierarchy of valuation
methods set out in the Customs Manual on Valuation
In determining the value of used articles the following points are to be taken into consideration
when arriving at the value for Customs purposes:

condition;

age;

local knowledge;

previous seizures of identical or similar goods; and

trade enquiries.
Estimated values are to be recorded as such on the relative hard copy SAD referred to at paragraph
19.3. When estimating values, officers are to consult and agree with a second officer the estimated
value and both of them are to initial the estimated value on the:

hard copy SAD; and

on the copy receipt C&E 305.
If the estimated value is disputed by the traveller and s/he refuses to pay duty on that value, the
goods are to be detained for entry.
19.5
General receipt book C&E. No. 305
19.5.1 General
Receipts are to be issued to travellers only from General Receipt Book C&E 305. Directions
printed on the inside of the cover are to be followed. Each receipt is to prepared in duplicate, all
details completed in full and signed by the officer and date stamped with the office stamp. In
addition, a short description of the goods, their value, and the rates of duty and VAT applicable are
also to be shown on the receipt. The original copy of the receipt is to be given to the traveller.
19.5.2 Requisition of receipt books
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Receipt books are to be requisitioned when required on form LB11 from Logistics Branch, 1st
Floor, Castle View, Sth. Gt. George’s St., Dublin 2.
19.5.3 Procedures applying to the use of receipt books
A new receipt book is not to be put into use until the current receipt book has been exhausted. Local
management should check Receipt books before use to ensure that all receipts are in numerical
sequence and intact and initial and date the book to this effect.
19.5.4 Custody of receipt books
Receipt books unused and in use are to be kept in the official safe and made available for inspection
or audit when required.
19.5.5 Errors/mistakes on receipts
Any minor errors or mistakes should be struck out, amended and initialled by the officer preparing
the receipt. Receipts which contain errors, other than minor errors, are not to be issued. Both
original and copy are to be clearly marked “Cancelled”, initialled and dated by the officer who
prepared the receipt. If an error is made and any adjustment of the duty is required on a receipt, the
receipt and duplicate are to be marked “Cancelled” and a fresh receipt prepared. A reference to the
new receipt is to be noted on the cancelled receipt. If a receipt is cancelled for any other cause the
reason must be clearly stated thereon. The original and copy are not to be removed from the book
in any circumstances.
19.5.6 Lost/misplaced receipt books
If a receipt book is lost or misplaced, it should be reported immediately to local management with
all details of the book and circumstances of loss, if known.
19.5.7 Disposal of receipt books
Completed Receipt books are to be disposed of in accordance with the instructions set out in C&E
Operational Instruction No. 12/95 – Disposal of controlled material..
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APPENDIX 1: AMOUNTS OF EXCISE DUTY AND VAT2 TO BE CHARGED ON
IMPORTED SPIRITS IN PASSENGERS BAGGAGE AS FROM 15/10/2013 WHERE THE
CUSTOMS OFFICER IS NOT SATISFIED WITH THE EVIDENCE OF VALUE
PRESENTED.
SPIRITS
Excise
Goods
2
Quantity
Duty1
VAT
Total
€
€
€
A. Spirits
(22% - 40%)
0.500 Ltr
0.700 Ltr
0.750 Ltr
1.000 Ltr
1.125 Ltr
8.50
11.90
12.75
17.00
19.15
3.60
5.05
5.45
7.25
8.15
12.10
16.95
18.20
24.25
27.30
B. Spirits
(Not Exceeding
22% Vol.)
0.500 Ltr
0.700 Ltr
0.750 Ltr
1.000 Ltr
1.125 Ltr
3.60
5.05
5.40
7.20
8.10
2.70
3.80
4.05
5.45
6.10
6.30
8.85
9.45
12.65
14.20
There is no Customs Duty payable on Imported Spirits
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APPENDIX 2: AMOUNTS OF CUSTOMS DUTIES AND VAT TO BE CHARGED ON IMPORTED TOBACCO PRODUCTS IN PASSENGERS
BAGGAGE AS FROM 15/10/2013 WHERE THE CUSTOMS OFFICER IS NOT SATISFIED WITH THE EVIDENCE OF VALUE
PRESENTED.
The following amounts of excise duty are to be applied regardless of whether the customs value has been established or not.
TOBACCO PRODUCTS
Non Fiscal
Community3
territories
of
the Non-- Community Countries
Goods
Quantity
Excise
Duty
€
VAT
€
Total4
€
Excise
Duty
€
Customs
Duty
€
VAT
€
Total3
€
Cigarettes
100 Cigs
200 Cigs
500 Cigs
1000 Cigs
28.32
56.64
141.63
283.25
8.88
17.77
44.41
88.82
37.20
74.40
186.00
372.05
28.32
56.64
141.63
283.25
5.93
11.87
29.64
59.29
10.25
20.50
51.23
102.46
44.50
89.00
222.50
445.00
Roll your own fine- 100 Grms
cut tobacco
250 Grms
25.22
63.06
8.00
20.00
33.20
83.05
25.22
63.06
7.18
17.92
9.66
24.13
42.05
105.10
Other Tobacco
Products
19.38
48.45
6.58
16.45
25.95
64.90
19.38
48.45
6.92
17.29
8.17
20.43
34.45
86.15
100 Grms
250 Grms
3 Aland Islands (Finland), the Canary Islands (Spain), the Channel Islands (United Kingdom), the French Overseas Departments (French Guiana, Guadeloupe, Martinique and Reunion) and Mount Athos also known as Agion Poros
(Greece).
4
Amounts have been rounded down to nearest 5 cent
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APPENDIX 3:
DUTY FREE ALLOWANCES AS OF 01/01/2010
3 rd Country Duty/Tax-Free Allowances
The duty/tax-free allowances for goods brought by a traveller from a non-EU country, the Canary
Islands, the Channel Islands or Gibraltar are as follows:
General


€430 in the case of an individual aged 15 years or over
€215 in the case of an individual aged under 15 years
In addition travellers may bring goods free of duty, in all of the categories shown below, subject to
the upper limits indicated. The goods may have been bought either duty-free/tax-free OR dutypaid/tax-paid outside the EU.
TOBACCO PRODUCTS
QUANTITIES
GOODS
200
100
50
250 grammes
CIGARETTES, or
CIGARILLOS, or
CIGARS, or
SMOKING TOBACCO
Apportionment of the above allowances is permitted on a fractional basis e.g. 100 cigarettes plus 50
cigarillos.
ALCOHOL PRODUCTS
QUANTITIES
GOODS
1 litre
SPIRITS (whiskey, gin, vodka, etc.) or
2 litres
INTERMEDIATE PRODUCTS
Alcoholic drinks not exceeding 22% vol.
(e.g. port, sherry, sparkling wine, some liqueurs, etc.)
Apportionment of the above allowances is permitted on a fractional basis e.g. ½ litre of spirits plus
1 litre of port.
and
QUANTITIES
4 litres
GOODS
STILL WINE
and
QUANTITIES
GOODS
16 litres
BEER
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APPENDIX 3a:
GOODS BOUGHT DUTY/TAX-PAID IN OTHER EU COUNTRIES
Provided they are for their own use and not intended for commercial purposes, goods purchased
duty-paid and tax-paid in other EU countries and transported by the traveller will not be liable to
further taxation in Ireland.
In the case of excisable products, in determining whether or not goods are for commercial purposes
Customs officers may take into account the quantity of the products. As a general rule, quantities
below the following limits will be regarded as being for personal use:
Cigarettes
800
Cigarillos
400
Cigars
200
Smoking Tobacco
1 Kg
Spirits
10 Litres
Intermediate products (port, sherry, etc. but not including sparkling wine)
20 Litres
Wine (of which only 60 litres can be sparkling)
90 Litres
Beer
110 Litres
If purchases of these goods exceed the guide limits, a traveller may have to show that the goods are
for personal use.
With effect from 1 January 2014, a quantitative limit of 300 cigarettes will apply in respect of
cigarettes brought into the State, without further payment of excise duty, where those cigarettes are
being brought in from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania (see section
8.1.1).
This restriction does not affect the quantity of other tobacco products that can be brought in by a
private individual from the Member States concerned.
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APPENDIX 4:
AIRCRAFT CREW ALLOWANCES
Individual crew members on aircraft arriving from outside the European Union are allowed
to bring in goods (including perfumes, gifts, souvenirs, clothing) free of duty, THE
COMBINED VALUE OF WHICH DOES NOT EXCEED €430
In addition they are allowed to bring goods free of duty, in all the categories shown below subject to
the upper limits indicated.
TOBACCO PRODUCTS
CIGARETTES
40
or CIGARILLOS
20
or
CIGARS
10
or
TOBACCO
50g
ALCOHOL PRODUCTS
SPIRITS (WHISKEY, GIN, VODKA, ETC.)
0.35 LITRE
or
INTERMEDIATE PRODUCTS (PORT, SHERRY, SPARKLING WINE, ETC.)
0.5 LITRES
and
STILL WINE
0.75 LITRES
and
BEER
4 LITRES
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APPENDIX 5:
PREFERENCES
Preferential rate of duty may be applied without proof of origin.
Agreement Country
Amount (€)
ACP/OCT
630
Albania
1200
Algeria
600
Andorra
1200
Bosnia-Herzegovina
1200
Ceuta & Melilla
1200
Croatia
1200
Cyprus
600
Egypt
1200
Faroe Islands
960
FYR Macedonia
1200
GSP
1200
Iceland
1200
Israel
1200
Jordan
1200
Lebanon
1200
Liechtenstein
1200
Mexico
1200
Morocco
1200
Norway
1200
Palestine
`1200
South Africa
1200
Switzerland
1200
Syria
600
Tunisia
1200
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APPENDIX 6:
BAGGAGE TAGS SPECIMENS
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TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A
COMMUNITY AIRPORT
Characteristics
The tag referred to in Article 196 shall be designed in such a way as to prevent its re-use.
(a)
This tag shall bear a green stripe of a least 5mm width along the full length of the two edges
of its routing and identification sections.
Moreover, these green stripes may extend also to other parts of the baggage tag, with the
exception of all areas showing the bar-coded tag number which must be printed on an
unobscured white background.
(b)
For “expedite baggage”, the tag shall be similar to the specified in IATA resolution No. 743a
with green instead of red stripes along its edges.
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APPENDIX 7:
PUBLIC NOTICES
Copies of the following Notices are to be kept at all airports and ports dealing with travellers
arriving/departing by air or sea and given to interested parties:
Notice No. 1878
Information for Travellers arriving in Ireland from Member States of the European Union.
Notice No. 1878A
Information for Travellers arriving in Ireland from Countries Outside the European Union .
Notice No. 1875
Relief from Customs Duty and VAT when Transferring Residence from a Country Outside the
European Union
Notice No. 1821
Relief from payment of Customs Duty and VAT on importation from Non-European Community
Countries of trousseaux and household effects and wedding presents given on the occasion of a
marriage
Notice No. 1795
Temporary Importation from a country outside the European Community (EC) of Pleasure Boats
and Private Aircraft
Notice No. 1775
Relief from Customs Duty and VAT when Transferring Business Activities from a Country Outside
the European Community
Notice No. 1179
Relief from Customs Duty and VAT on Gift Consignments and Consignments of negligible value
imported from outside the EU
Notice No. 1095
Relief from Customs Duty and VAT on importation of Publicity Material from non-European
Community Countries
Notice No. 1008
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Temporary Importation from a country outside the European Community (EC) of Professional
Equipment
Notice No. 1007
ATA Carnet - Temporary Importation and Exportation of certain goods
Notice No. 567
Relief from Customs Duty and VAT on importation of Goods from non-European Community (EC)
countries for Display or Use at Exhibitions, Fairs, Meetings or Similar Events
Notice No. 83
Temporary Importation from a country outside the European Community (EC) of Commercial
Samples
C&E 6
Appeal Procedure relating to Excise matters
C&E 5
Appeal Procedure relating to Customs matters
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APPENDIX 8:

NATIONAL LEGISLATION
Section 66 of the Customs Consolidation Act, 1876
This section provides that travellers’ baggage may be examined, landed and delivered under
such regulations as the Revenue Commissioners may direct. It also provides that goods
concealed in packages shall be forfeited.

Section 202 of the Customs Consolidation Act, 1876
This section allows an authorised officer to seize or detain any goods or things liable to
forfeiture under the Customs Acts.

Section 9 of the Customs and Inland Revenue Act, 1881
Under this section the baggage of persons arriving by ship may be unshipped or landed only
in the presence of, or with the authority of, the Revenue Commissioners.

Section 12 of the Customs and Inland Revenue Act, 1881
This section provides for a search of person on board any ship or boat within the limits of a
port or on landing from any ship or boat if an authorised officer has good reason to suspect
the presence of uncustomed or prohibited goods on the person.

Section 2 of the Customs Act, 1956
This section lays down that any goods, the importation of which is for the time being
prohibited or restricted by any enactment or statutory instrument, shall be deemed to be
included amongst the goods enumerated and described in the Table of Prohibitions and
Restrictions Inwards contained in Section 42 of the Customs Consolidation Act, 1876, and the
provisions of that Act shall apply accordingly.

Section 4 of the Customs Act, 1956
This section allows an authorised officer to question a person about any goods which s/he
suspects are intended for export in contravention of the Law and are found in the person’s
possession or control.

Regulation 8 of the Customs and Excise (Aircraft) Regulations, 1964 and 1967, as
amended by Regulation 11 of the European Communities (Customs)(No.2) Regulations,
1992
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The pilot-in-command of an aircraft arriving from abroad must take his/her aircraft to the
examination station and unload for examination the baggage of all travellers disembarking
from the aircraft.

Section 29 of the Finance Act, 1971, as amended by Section 19 of the Customs and Excise
(Miscellaneous Provisions) Act, 1988 and by Regulation 8 of the European Communities
(Customs)(No.2) Regulations, 1992
This section allows an authorised officer to question any person entering or leaving the State
regarding his/her baggage where the officer concerned believes that third country or
prohibited or restricted goods, including controlled drugs, are being carried therein.

Section 2 of the Customs and Excise (Miscellaneous Provisions) Act, 1988
This section provides for the searching of a person at or in the vicinity of a port or airport or
the Land Frontier, where an authorised officer reasonably suspects that person to be in
possession of a controlled drug, and for detention of the person for such time as is reasonably
necessary for the search.

Section 6 of the Customs and Excise (Miscellaneous Provisions) Act, 1988
This section provides that where goods are found in, on, or in any manner attached to, any
vehicle or other conveyance, the said vehicle or other conveyance shall, for the purposes of
section 202 of the Customs Consolidation Act, 1876, Section 5(2) of the Customs Act, 1956,
or Section 7(2) of the Customs and Excise (Miscellaneous Provisions) Act, 1988, be deemed
to have been used in the conveyance of the said goods

Section 7 of the Customs and Excise (Miscellaneous Provisions) Act, 1988
This section allows an authorised officer to detain imported or exported goods suspected of
being liable to duty or subject to prohibition or restriction for a period of one month to enable
investigations to be made.

Regulation 14 of the European Communities (Customs)(No.2) Regulations, 1992
This regulation restricts the application of the powers of an authorised officer regarding the
movement of persons and Community goods moving between the Member States to situations
involving goods liable to prohibition or restriction on importation or exportation.
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
Regulation 18 of the European Communities (Customs)(No.2) Regulations, 1992
This regulation provides a legal basis for charging excise duty and VAT on goods being
brought into the State from the Canary Islands, the overseas departments of the French
Republic, the Channel Islands, Mount Athos and the Aland Islands.

Regulation 19 of the European Communities (Customs)(No.2) Regulations, 1992
This lays down that nothing in those Regulations shall affect the power of an authorised
officer to:
(a)
require a person entering the State to stop and answer any questions put to him by an
authorised officer in relation to any baggage or goods either carried by him/her or in
his/her possession or charge; and
(b)
examine any such baggage or goods,
where an authorised officer has reason to believe that such person may be committing an
offence under any provision implementing the provisions of Council Directive No.
92/12/EEC of 25 February, 1992 concerning the EU regime for the holding, movement and
control of excisable products within the Community.

Section 38 of the Criminal Justice Act 1994, as amended by Section 20 of the Proceeds of
Crime (Amendment) Act 2005.
This section allows authorised officers seize cash in excess of €6350 if the officer has
reasonable grounds for suspecting that it represents the proceeds of, or is intended to be used
in, criminal activity.
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APPENDIX 9:
LIST OF AERODROME LICENSEES
Aerodromes Licensed for Public Use
Name and Location
Donegal
Galway
Ireland West Airport
Knock
Kerry
Sligo
Waterford
Licensee
Aerphort Dhún na nGall
Teoranta,
Carraig Fhinne,
Ceann Caslach,
Co. Dhún na nGall.
Tel: (074) 9548284
(074) 9548232
Corrib Airport Ltd.,
T/A Galway Airport,
Galway Airport,
Carnmore,
Co. Galway.
Tel: (091) 755569
Connaught Airport
Development Ltd.,
Ireland West Airport Knock,
Charlestown,
Co. Mayo.
Tel: 1850 672222
(094) 9368100
Kerry Airport Plc.,
Kerry Regional Airport,
Farranfore,
Co. Kerry.
Tel: (066) 9764644
(066) 9764350
Sligo North West Airport
Company Ltd.,
Sligo Airport,
Strandhill,
Co. Sligo.
Tel: (071) 9168280
(071) 9168318
Waterford Regional Airport
plc.,
Killowen,
Co. Waterford
Tel: (051) 875589
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Region
Border Midland West
Border Midland West
Border Midland West
South West
Border Midland West
East and South East
80
Name and Location
Connemara
Aran Islands
Weston
Baldonnel
Co. Dublin
Licensee
Galway Aviation Services
Ltd.,
Connemara Airport,
Caislean,
Inverin,
Co. Galway.
Tel: (091) 593034
Rúnaí,
Comhar Caomhán Teo,
Inis Oírr,
Árainn,
Co. na Gaillimhe.
Tel: (099) 75008
Rúnaí,
Udarás na Gaeltachta
Inis Mór,
Árainn,
Co. na Gaillimhe.
Tel: (099) 61109
(099) 61131
Rúnaí,
Comharchumann Inis
Meáin Teo,
Inis Meáin,
Árainn,
Co. na Gaillimhe.
Tel: (099) 73010
Weston Limited,
Leixlip,
Co. Kildare.
Tel: (01) 6280659
(01) 6280435
Casement Aerodrome,
(c/o Department of
Defence),
Baldonnel,
Co. Dublin.
Tel: (01) 4037506
Manual on the Control and Examination of Baggage
Region
Border Midland West
Border Midland West
Border Midland West
Border Midland West
East and South East
Dublin
81
Aerodromes Licensed for Private Use
Name and Location
Abbeyshrule
Licensee
Mr. Ted McGoey,
Abbeyshrule Airport,
Abbeyshrule,
Co. Longford.
Tel: (044) 57468
(044) 57424
Region
Border Midland West
Bantry
ROWA Ltd.,
Bantry,
Co. Cork.
Tel: (027) 50077
South West
Belmullet
Mr. T. Quinn,
Comhar Iorrais Teo.,
Belmullet,
Co. Mayo.
Tel: (097) 81109
Ormond Flying Club,
C/o Ms. Paula Hendrick,
Montevideo Rd,
Roscrea,
Co. Tipperary
Tel: (0505) 20326
(057) 9121300
(24 hr answering service)
(087) 2792633
(086) 8118720
Irish Parachute Club,
The Airfield,
Clonbullogue,
Co. Offaly.
Tel: 1850 260 600
(10am – 4pm 7 Days)
(046) 9730103
Limerick Flying Club,
Portdrine,
Cratloe,
Co. Clare.
Tel: (061) 357126
Mr. G. Moorehead,
Ballasalla,
Hacketstown,
Co. Carlow.
Tel: (0508) 71314
Border Midland West
Birr
Clonbullogue
Coonagh
Hacketstown
Manual on the Control and Examination of Baggage
Border Midland West
Border Midland West
South West
East and South East
82
Name and Location
Kilkenny
Kilrush,
Co. Kildare.
Moyne
Nenagh, Co. Tipperary
Newcastle,
Co. Wicklow
Rathcoole, Co. Cork
Trim
Trevet
Licensee
Kilkenny Airport Co Ltd.,
C/o Mr. Pat Nolan,
Holdensrath,
Kilkenny.
Tel: (056) 21483
(087) 2411955
Mr. Ian Valentine,
5 Moygashel Mills Park,
Moygashel,
Dungannon,
Co. Tyrone BT71 7DH
Tel: (0507) 36631
(aerodrome)
048 8772 5616 (NI)
Mr. Pat Maher,
Whitefield Mill,
Templemore,
Co. Tipperary.
Tel: (0504) 45118
Tipperary Aviation Ltd.,
Erinagh,
Capparoe,
Nenagh,
Co. Tipperary.
Tel: (067) 31959
Mr. E. Hopkins,
Prospect House,
Donabate,
Co. Dublin.
Tel: (01) 8436724
Rathcoole Flying Group Ltd.,
Rathcoole,
Mallow,
Co. Cork.
Tel: (029) 58004
Mr. Pat. Murphy,
Dunganny,
Trim,
Co. Meath.
Tel: (046) 36489
(086) 81989949
Mr. Chris Rooney,
Dunshaughlin,
Co. Meath
Tel: (01) 8259119
(087) 2586816
Manual on the Control and Examination of Baggage
Region
East and South East
East and South East
East and South East
East and South East
East and South East
South West
East and South East
East and South East
83
Name and Location
Athboy
Portlaoise
Licensee
Mr. Bernard Cullen,
Ballyboy House,
Athboy,
Co. Meath.
Tel: (087) 2563070
Mr. Brian Brennan,
Midland Heliport Ltd.,
Aughnacross,
Ballinakill, Portlaoise,
Co. Laois.
Tel: (087) 2619151
Manual on the Control and Examination of Baggage
Region
East and South East
East and South East
84
APPENDIX 10:
EXTRACTS FROM GENERAL ORDERS
EXTRACT FROM GENERAL ORDER C&E NO. 42/92
CHANGES IN CUSTOMS CONTROL AND ENFORCEMENT PROCEDURES TO GIVE
EFFECT TO THE SINGLE MARKET
Para 5 Enforcement Powers
It should be noted that with effect from January 1st 1993, customs interventions on a random basis
on the movement of persons and community goods between Ireland and other Member States will
not be permitted.
Customs enforcement powers (including powers to stop and search) relating to the movement of
goods into or out of the State are remaining in place for:
a) All Third country traffic (inwards and outwards), and
b) Intra-Community traffic where there are reasonable grounds for thinking or suspecting that a
national prohibition or restriction on importation or exportation is being breached or that an
offence involving excisable products entering the State is being committed.
Whereas at present certain powers may be exercised without the necessity for “reasonable grounds
for suspicion”, from January 1st 1993, with the exception of boarding of vessels and aircraft, such
powers may not be exercised in respect of intra-Community traffic without reasonable grounds for
suspicion.
The following are examples of what would constitute reasonable grounds for customs intervention
in relation to intra-Community traffic:
(i)
Direct evidence (visual, aural or documentary). In the case of prohibitions and restrictions
this would include information provided by other Government Departments for which we
enforce them.
(ii)
Definite information received from reliable sources as to the circumstances (i.e. what, how,
where and by whom)
(iii) Where, as a result of experience gained in dealing with particular traffic at a particular
location of from the examination of manifests or other documentation or from information
received from the National Drugs Team, Investigation Branch or elsewhere, it is clear that the
circumstances surrounding the arrival or departure of a person or goods closely resemble a
profile established in relation to one or more previous offences of the kind now suspected.
Manual on the Control and Examination of Baggage
85
When considering what intervention measures are appropriate in any particular case, officials
should be conscious of the impact of such measures on the free movement of legitimate traffic. The
manner, time, and place of such intervention may be of significance in this regard. The Surveyor or
in his absence the Higher Officer should be contacted whenever possible before action is taken.
Para 12 Prohibitions and Restrictions
(i)
Third Country Traffic. Current arrangements for the enforcement of the import/export
prohibitions will remain unchanged.
(ii)
Intra-Community Traffic. Many of the import/export prohibitions and restrictions currently
enforced by Customs on behalf of other Departments/Offices will no longer apply to intraCommunity traffic. Customs will continue to enforce some of these on the basis of the
instructions contained in paragraph 5. The prohibitions concerned are:
(i)
(Importation of Dogs and Cats Order, 1929 to 1970) and (Rabies Importation,
Landing and Movement of Animals) Orders, 1972 and 1976).
(ii)
Misuse of Drugs Act 1977, and Misuse of Drugs Regulations 1988.
(iii)
Explosive Acts
(iv)
Firearms Acts, 1925 to 1990.
(v)
Public Morals.
In the case of other prohibitions, intervention should be based on information supplied by the
Government Departments for which we enforce those prohibitions. Except in cases of urgency the
information will be channelled through the Office of the Revenue Commissioners. Full information
on the changes in arrangements are contained in separate instructions being issued.
Manual on the Control and Examination of Baggage
86
EXTRACT FORM GENERAL ORDER C&E NO. 3/93
CHANGES IN THE APPLICATION OF CERTAIN PROHIBITIONS AND
RESTRICTIONS ON ESTABLISHMENT OF THE SINGLE MARKET
Para 5 Enforcement of Prohibitions and restrictions on Community Goods
5.1
The attention of Officers is drawn to the amended instructions contained in paragraph 5
“Enforcement Powers” and paragraph 12 “Prohibitions and Restrictions, of General Order No.
42/92 on “Changes in Customs Control and Enforcement Procedures to give effect to the
Single Market”
5.2
The following prohibitions and restrictions should be enforced on the basis of paragraph 5 of
General Order 42/92:
(i)
Controlled drugs.
(ii)
Explosives.
(iii)
Firearms and ammunition (and other offensive weapons)
(iv)
Public morals: Videos (obscene), prohibited books and periodicals, indecent or
obscene prints
(v)
5.3
Rabies
In the case of the other prohibitions and restrictions which will remain in place after 1992 in
respect of intra-Community movements, Officers should note that interventions by Customs
staff should be limited to cases where information is supplied by the Government
Departments for which Customs enforce the prohibitions or restrictions in question (see
paragraph 12 of General Order No 42/92)
Manual on the Control and Examination of Baggage
87
APPENDIX 11: DECLARATION FOR MISHANDLED OR DELAYED BAGGAGE
DECLARATION FOR MISHANDLED OR DELAYED BAGGAGE
Surname:
Forename(s):
Nationality:
______________________________
______________________________ _________________
Airline/Carrier Company Ref No.:
Flight No.:
______________________________
______________________________ _____________________
Date of Arrival:
What country did you start your journey from?
____________________________________
Are you a visitor to Ireland?
Yes
If yes, what is your planned date of departure from Ireland
____________________________________
Number of travellers to whom this declaration applies:
____________________________________
How many cases, bags etc. are missing or delayed?
____________________________________
Description of each:

No

__________________________________________________________________
_____________________________________________________________________________________
_____________________________________________________________________________________
Permanent Address
Temporary Address (in Ireland)
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
Telephone No: ____________________________
Telephone No: ____________________________
E-mail: _____________________________________________________________________________
Before answering the following questions please read Public Notice 1878A which gives detailed
information for travellers arriving in Ireland from outside the European Union:
Does the baggage listed contain the following goods?
YES
NO
Prohibited or restricted goods:
(If yes, please complete PART I)


Goods in excess of the monetary allowances indicated in paragraph 4 (i) of notice 1878A
(If yes, please complete PART II)


Excise Goods:
(If yes, please complete PART II)


Note: persons under 17 are not entitled to the tobacco and alcohol allowance
Declaration: I hereby declare that the particulars given on this form are correct and that none of the
articles contained in my baggage are being imported for sale.
Signature of Owner: ___________________________ Date:
___________________________
NOTE: This form and the baggage must be presented to Revenue by the airline (or
their representative) responsible for conveying the passenger and the baggage.
Manual on the Control and Examination of Baggage
88
WARNING: Baggage is examined by Customs and there are heavy penalties for
making false declarations.
PART I
Description
Quantity
Country where
obtained
Cost or Estimated
Value (€)
Description
Quantity
Country where
obtained
Cost or Estimated
Value (€)
Prohibited or
Restricted goods
(the main types are
listed on Public
Notice 1878A)
PART II
Cigarettes, cigarillos,
cigars
Other tobacco
N/A
*weight
N/A
Spirits
(including liqueurs)
N/A
Wine
N/A
Beer
N/A
All other goods
FOR OFFICIAL USE
Manual on the Control and Examination of Baggage
89